Do you live in Sweden and intend to work as a self-employed person in another Nordic country?
This information is addressed to you if you live in Sweden and intend to work in another Nordic country as a self-employed person and deals only with taxation of your income as a self-employed person.
Income tax in Sweden
You must continue to report on the results of all of your business activities and pay income tax in Sweden according to Swedish regulations if you are a resident of Sweden. This means that the part of your business activities that are carried out in a Nordic country must also be reported in your Swedish tax return (on a supporting schedule).
If you are also subject to taxation in another Nordic country and must pay income tax there, you can request that the tax you have paid in the other country is deducted from the tax you pay in Sweden, so called deduction of tax.
Will taxes also be levied in that other country?
You will be taxed only on your business activities in another Nordic country if you have a permanent establishment there. Only the part of your revenues/costs which are attributable to the permanent establishment can be taxed there. Taxation in the other country takes place in accordance with the internal regulations of that country.
If you are a doctor, auditor, engineer or consultant (so-called free professions), you may also be liable to tax in the country in which you perform work if you stay there for more than 183 days during a 12-month period. This applies even if you do not have a permanent establishment.
A definition of the concept permanent establishment can be found under the heading "General information/Permanent establishment".
If you would like more information about taxation etc. in the other country, click on the relevant country at the bottom of this page.
Social insurance contributions
There are specific regulations governing where you are covered by social insurance. You should contact the social insurance authority of the country where you live or the Swedish Social Insurance Authority (www.forsakringskassan.se) for more information.
If you carry on business activities in another Nordic country you should register for VAT according to (that) the other country's VAT-rules. For further information regarding the rules in another Nordic country, please choose a heading and click the country at the bottom of the page.