Do you live in another Nordic country and work as an artiste or sportsman in Sweden?
This applies to you who lives in another Nordic country who work as an artiste or sportsman in Sweden. The information deals only with taxation of your income from this work.
Taxation in Sweden
If you work as an artiste or sportsman in Sweden or work on board a Swedish ship you will normally pay tax on the income from work in Sweden. This applies irrespective of whether the employer is in the private or the public sector. If you receive an advance on the work in Sweden the advance will also be taxed in Sweden.
Limited liability for tax in Sweden
If you are an artiste or sportsman and are resident abroad, i.e. you have limited liability for tax in Sweden, you are taxed on casual work in Sweden and pay a special income tax for non-resident artistes, sportsmen etc (A-SINK), at a rate of 15 %. The same applies if you commute daily to Sweden, even if the work is not casual. A-SINK is a final tax at source and no deductions are possible. However remuneration for necessary travel, board and lodging in connection with artistic or athletic activity is not taxed provided that certain conditions are satisfied. Those liable for tax are both private persons and companies who receive income as payment for artistic or athletic activities carried on in Sweden or on board Swedish vessels. If you receive income from an artiste company domiciled abroad, however, tax is not payable in Sweden by you as employee but by the artiste company.
Artiste in this context means a person who performs personally before an audience or by means of sound or video recording with singing, music, dancing, dramatics, circus acts or similar. Purely educational or instructional activities are not included. Sportsman means a person who appears before spectators directly or by means of a radio or TV recording, in competition or as a display. Trainers etc are covered by the provisions on private or public service and are not taxed as artistes or sportsmen.
It is the party that pays the remuneration that has to withhold the tax and pay it into the Swedish Tax Agency. It should be accounted for to the Swedish Tax Agency office in Ludvika. The party receiving the income need not submit a tax return in Sweden.
Unlimited liability for tax in Sweden
If you are an artiste or sportsman with unlimited liability for tax in Sweden you will be taxed according to the usual rules in Sweden. You may have unlimited liability for tax if you stay or remain overnight in Sweden so much that there is a question of whether this is a permanent residence or if you have previously been resident in Sweden and still have essential connections here.
Taxation in your country of residence
The income may also be taxable in your country of residence, i.e. in the country where you live. Should you be taxed both in Sweden and in the country where you are resident the double taxation should be eliminated by your home country. You shall therefore always report your income from abroad in the income tax return in the country where you are resident.