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Tax return

Who has to submit a tax return?

If you have unlimited tax liability you submit Inkomstdeklaration 1 [Personal Tax Return 1] if

If the Swedish Tax Agency has information concerning the income and deductions you have had, you will receive a tax return form with this information pre-printed.

If you have limited tax liability you must submit Inkomstdeklaration 1 [Personal Tax Return 1] if

If you have owned real property during 2019, you will receive a tax return form where the details of the property are pre-printed.

How do you get your tax return?

The Tax Authority starts to send out the tax returns in March. You ought to have received it by April 15. It will be sent to your registered address.

If you have a digital mailbox, you get your tax return that way and no paper form is sent to you but to have a digital mailbox you have to have a Swedish personal number. If you should submit a tax return but have not received one you have to order it. You can read more about this on skatteverket.se (Swedish version, English version). There you can also find information about how to use the e-service, how to get at digital mailbox and a Swedish BankID

How can you file your tax return?

If you have received pre-printed income tax return, it is important that you verify the pre-printed information, make corrections if necessary and that you submit information on taxable incomes that have not been pre-printed . You have several different options to submit your tax return:

The tax return must be received by the Swedish Tax Agency by 4 May 2020 at the latest. If you do not submit a tax return, you risk being charged a delay fee.You can apply for a delay in submitting the tax return. Such application must have come to Skatteverket no later than the day that the tax return should have been submited. The application can be made by signing in to ”mina sidor” at www.skatteverket.se or submit form SKV 2600 to your tax office.

Exchange of information between the tax authorities

In order to ensure the correct taxation, all the Nordic countries have rules requiring employers, banks and others to submit information to the tax authorities about any wages, pensions, dividends, interest etc. that they have paid. This information includes the name and address of the recipient and the type and amount of income concerned. The obligation to provide information also applies to payments made to persons living in other countries.

In order to ensure the correct taxation the tax authorities in the Nordic countries have agreed to exchange tax information. The exchange takes place every year between appointed units within the tax authorities and the information is transmitted through secured channels. Large quntities of data are exchenged between the Nordic countries. This information is used by the tax authorities in the residence country to control that persons with cross-border activities have fulfilled their obligations to report their income and assets from abroad.

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