Do you live in Sweden and work in another Nordic country for a public sector employer?
This applies to you who live in Sweden and work in another Nordic country for a public sector employer. The information deals only with taxation of your income from this work.
Definition of "public sector employer"
You are deemed to have a public sector employer when you are employed by the central government, regional or municipal authorities or a public law institution, or an equivalent administrative authority in the other Nordic countries. State universities and university colleges in the Nordic countries except Finland are deemed to be public sector employers. The Finnish universities are deemed to be private employers. Companies owned by the state or a municipality etc. are not regarded as public sector employers. Nor will the state, municipality etc. be regarded as a public sector employer if the business in question is a commercial undertaking.
See here if you have a private sector employer.
Swedish public sector employer
If you work in another Nordic country and receive your salary from a Swedish public sector employer, your salary will only be taxed in Sweden.
Public sector employer resident in another Nordic country
If you work in another Nordic country and receive your salary from a public sector employer resident in the country in which you are working, your salary will be taxed in that country. If you perform all or part of your work in Sweden, the salary for the work performed in Sweden will normally only be taxed in Sweden.
Taxation in Sweden
If the income is taxed in the other Nordic country the income will be exempted from taxation in Sweden. However you must give details of the income in your Swedish tax return under "Övriga upplysningar" (other information).
Cross-border commuters are persons resident in Sweden in a municipality bordering on Finland or Norway who work in a border municipality in Finland or Norway. Special rules apply to cross-border commuters. If you are a cross-border commuter, your income from employment will only be taxable in your country of residence. A condition for this is that you stay regularly at least two days a week (spending one night) at your permanent address in Sweden.
The cross-border worker rule between Sweden and Denmark has lapsed but in Sweden's case these rules continue to exist as exception rules provided that you were a cross-border worker on 1 January 1997 and still satisfy the conditions for application of these rules.