Do you live in Sweden and receive social security benefits from another Nordic country?

This applies to persons resident in Sweden who receive social security benefits from another Nordic country. The information only applies to tax on the foreign social security benefits. If you receive a pension payment from another Nordic country, see pension.

Taxation in the source country

Social security benefits paid from other Nordic countries may be liable to tax there.

Taxation in Sweden

Social security benefits are liable to tax in Sweden. If you are taxed in the source country, you can claim a deduction from the Swedish tax for the tax you have paid in the other country (credit). The deduction is limited to the Swedish tax on your foreign income.

If the social security benefits you receive began to be paid out before April 5 2008 and you at that time were resident in Sweden and without intermission still are a resident in Sweden other rules apply. In such case has only the Nordic country that pays out the social security benefit right to tax the benefit and it is exempted from tax in Sweden and does not affect the taxation of other incomes you have in Sweden.

Payment of tax

If you should pay tax in Sweden on your social security benefits from another Nordic country the agency paying out the benefits will not withhold any Swedish preliminary tax of the compensation. You must therefore apply for an SA-tax card at the Swedish Tax Agency and yourself make the payment. At the application for the SA-tax card the Swedish Tax Agency considers if you pay tax on your social security benefits in the other country and the right to a deduction for that tax in Sweden.  

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