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As one of the most progressive, innovative, and livable countries in the world, Sweden consistently ranks high for quality of life, sustainability, work-life balance, and social services.
In this guide, we’ll walk you through everything you need to know about relocating to Sweden from a personal tax perspective, including tax residency, income tax, special tax regimes and tax return obligations.
GTC recommend that you organize your affairs in good time to get ahead and make the most of favorable tax treatment while making sure you’re meeting your tax return obligations.
if you are present in Sweden for six consecutive months other than ad hoc holidays overseas.
if your main residence or family are located in Sweden during the tax year.
if you resided in Sweden for ten years unless you have broken all ties with Sweden.
if you are a citizen of Hungary unless you have no permanent home in Hungary during the tax year.
if you are a Spain national who relocated to a tax haven less than five years ago.
if your ties are located in Mexico and 50% of your income arising in Mexico during the tax year.
if you are an EEA citizen and you are present in Hungary on more than 182 days during the tax year.
if you are present in Sweden for six consecutive months other than ad hoc holidays overseas.
if you are registered with the Italian resident population.
if you resided in Sweden for ten years unless you have broken all ties with Sweden.
if you are a citizen of Hungary unless you have no permanent home in Hungary during the tax year.
if your main residence or family are located in Sweden during the tax year.
if you are a Spain national who relocated to a tax haven less than five years ago.
if you are an EEA citizen and you are present in Hungary on more than 182 days during the tax year.
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Providing that you are considered an ‘expert’, 25% of your employment income will be exempt from Swedish taxation and social security charges for 5 years. You must earn SEK 114,600 and apply for special tax status within 3 months of relocating to Sweden.
* Sweden can be a very tax efficient place to live for expats & nomads and as such, Global Tax Consulting recommends seeking personalized tax planning advice to take advantage of the special tax regime.
If you receive incomes overseas while you are living in Sweden, you may find the source country, as a starting point, continues to tax the income which may cause double taxation unless you are using special tax regime.
Double taxation agreements can be used to mitigate double taxation and receive tax free income. As such, the more double taxation agreements a country has, the better, as agreements will ensure you’re not taxed twice and even better, ensure your income is tax free.
At present, Sweden has 90 double taxation agreements signed.
