Biuro Rachunkowe PERFEKT

assignment_turned_in Tax refund from Sweden

Tax settlement from Sweden is obligatory for all persons who worked in this country in the previous tax year, and the tax declaration (Indkomstdeklaration 1) should be submitted to the Skatteverket by May 4 at the latest. The penalty for late settlement is DKK 2,500.

In Sweden, it is not possible to settle accounts with your spouse.

If you have worked in Sweden for more than six months, a higher tax is payable on your income. It is a municipal tax. Its amount depends on the commune authorities and is usually around 31%.

If you have worked in Sweden for less than six months, a special tax of 25% is paid on your income, the so-called SINK. Submitting a tax declaration is not required in this case, the taxpayer will not receive a tax refund, nor does he have to pay anything extra.

The tax declaration Indkomstdeklaration 1 is sent from the Skatteverket at the turn of March / April to the last address of the taxpayer registered in the tax office's system. IMPORTANT! Be sure to update your address before leaving Sweden.


  • commuting
  • double household - for persons who, due to their professional situation, bear the costs of living in Sweden and traveling between Poland and Sweden
  • costs of business travel, the so-called Traktamente
  • workwear, specialist literature, employee courses
  • income tax credit Jobbskattereduktion
  • tax relief depending on the period of work, the so-called Grundavdrag
  • relief for the payment of social security contributions paid in Poland