You should normally register in the Swedish Population Register (‘Folkbokföringsregistret’) if it can be assumed that the stay in Sweden will last for at least one year. This registration is made by the Swedish Tax Agency who will record details such as your name, address, date of birth and civil status. Everyone who is registered in the Swedish Population Register receives a personal identity number as an identifier.
If you have dual housing and stronger attachments to another country than Sweden, or if you intend to stay in Sweden for more than six months but less than one year, the population registration should normally not be made. Instead, you shall register for tax purposes and will then be issued with a coordination number for identification purposes towards Swedish authorities.
You must bring the passport, documents stating the civil status, birth certificates of any children and the residence permit/ right of residence certificate to the local tax office, to register in Sweden.
Then Deloitte will not be able to represent you in front of the Swedish Tax Agency. The Power of Attorney is required for Deloitte to obtain information to prepare your Swedish tax return and to submit the tax return to the Tax Agency on your behalf. After filing your Power of Attorney, Deloitte will also be able to receive a copy of your final tax bill.
Please be informed that Deloitte will forward to you what is received on your behalf, along with instructions about the next steps. Any tax bill indicating a payment would be forwarded to your employer for payment, should your employer be responsible for paying your Swedish tax bills (i.e., if you are taxed equalised).
If your employer authorised you for tax services with Deloitte, leaving your employer will not have an impact on Deloitte services. Deloitte will continue to only disclose to your employer what is a requirement in your situation, e.g., whether your tax return has been prepared and your estimated/final tax liability (if tax equalised). No personal data is shared with your employer.
To allow Deloitte to continue to contact you directly, please ensure to update your profile on www.gadeloitte.com with your new e-mail ID.
In general, the Swedish Tax Agency often request documents for any deduction and tax credit (e.g., interest paid, alimony paid, rental costs, taxes paid in another country etc.).
Please be aware that there is a possibility that the Swedish Tax Agency will audit your tax return and ask for additional statements, which is quite usual in Sweden. Therefore, please keep all relevant information until at least the final assessment has been issued.
If you miss the filing deadline, the Swedish Tax Agency may levy late filing fees (you can receive multiple late filing fees depending on how late you file the tax return). In conjunction with a late filing fee, you will also receive a “suggested decision regarding late filing fee”. Should you not agree with the Swedish Tax Agency levying a late filing fee, you can answer and explain why.
Should you receive a request from the Swedish Tax Agency to file a Swedish tax return, it is your obligation to file the Swedish tax return as soon as possible.
Should you not have filed a Swedish tax return at all, you will receive a suggested decision of final tax based on the Tax Agency’s discretion. This means they will estimate your Swedish tax liability based on the information they have available.
In case any assessment is sent to your address directly by the Swedish Tax Agency, please forward it to your Deloitte contact immediately.
Any refund will usually be paid out within a couple of days after the final tax assessment notice has been issued. The final tax assessment notice is at its latest issued in December the year after the income year. The refund can be retrieved once you have registered a bank account with the Swedish Tax Agency.
However, should you be tax equalized the refund might belong to your employer. We therefore refer to your employer’s tax equalisation policy for further information in this regard.
No, the Swedish Tax Agency also transfer any refund to a foreign bank account, if complete bank account details are provided.
Please note that if you wish to receive your Swedish tax refund to your foreign bank account, you will need to provide the Swedish Tax Agency with information regarding your foreign bank account, an official supporting document from the bank stating that you are the bank account holder, which needs to be signed and can’t be older than six months. This document has to be an original, i.e., a copy will not be accepted by the Swedish Tax Agency. You will also have to provide a copy of your passport for identification purposes.
Please reach out to the contact person/mailbox mentioned in your welcome e-mail. If you cannot find a contact person, please liaise with your global mobility contact at your employer; they will be able to direct you to the correct contact.
Please note, that depending on the nature of your query, we may need to obtain approval in advance from your employer if further advice or detailed guidance is needed.