Do you live in another Nordic country and work in Sweden for a private sector employer?
This applies to you who live in another Nordic country and work for a private employer in Sweden. This information only applies to taxation of your income from employment.
Your employer is from Sweden
You must pay tax in Sweden on your salary. There are certain exceptions; see below under the section "Special rules".
The amount of taxes paid depends on if you have an unlimited or limited tax liability in Sweden, see section “Tax rates”. Regarding the calculation of Swedish taxes for residents, see Examples on tax calculation.
Your employer is from another country than Sweden
You must pay tax on your salary in Sweden when one or more of the following conditions are met:
• you stay in Sweden for more than 183 days during a twelve-month period, or
• your employer has a permanent establishment in Sweden, or
If none of these conditions is met, your salary will only be liable to tax in your country of residence. There are certain exceptions; see below under "Special rules".
If you live in Norway or Finland in a municipality which has a border with Sweden and work in a municipality that borders the country which you live in, you will be covered by the cross-border commuter rule. The cross-border commuter rule means that you only have to pay tax on your salary in the country in which you are resident. It is a condition that you normally visit your permanent home in the country in which you are resident at least two days a week with one overnight stay.
The new Svinesund bridge/ The Öresund Link
If you live in Norway and work on the maintenance and operation of the new Svinesund bridge, you will only have to pay tax on your salary in Norway even if you actually work in Sweden.
If you are living in Denmark and work on the maintenance and operation of the Öresund Link, you will only pay tax in Denmark on your salary, even if you actually work in Sweden.
Swedish-Danish agreement on certain tax matters
If you are living in Denmark and work mainly in Sweden, there is a tax agreement between Sweden and Denmark which regulates certain tax matters.
Taxation in Sweden of work performed in Denmark or another country
You are only liable to pay tax in Sweden on work performed in Denmark or other countries if all of the following conditions are met:
• You spend at least half of your working time within each three-month period in Sweden, working for a Swedish employer or an employer whose permanent establishment is in Sweden, and your work in Sweden is performed at the permanent establishment.
• You work in Denmark from your home, during business travel or other occasional work.
• When you work in another country, the nature of the work must be business travel or other work of occasional nature.
Other matters included in the agreement are deductions for expenses for crossing the Oresund Bridge and deductions for contributions towards pension savings.
Working on board a train running between Sweden and Denmark
If you are living in Denmark and work on board a train that runs only between Sweden and Denmark, you are liable to pay tax in Denmark.
If your employer is Swedish, you are also liable to pay tax in Sweden on the same income. You must always include your Swedish income in your Danish tax form. If you are paying tax in both countries, it is Denmark that must grant you a tax relief on the tax you have paid in Sweden.
You must pay tax in Sweden if you live in another Nordic country and receive directors´ fees in your capacity as a member of the board of directors from a Swedish company . The income may also be taxed in the country in which the company is resident. This applies regardless of where the work is actually been carried out.
You should always inform about your foreign income in your tax return in your country of residence. If you pay taxes in both countries it is the country of residence that must grant you a tax relief on the tax you have paid in Sweden.
There are specific rules to determine which country's National Insurance scheme (social security scheme) you will be a member of. You should contact the social security authorities in the country in which you live or Försäkringskassan i Sverige for more information