Posting workers to Sweden means that employees of a foreign employer temporarily perform work on Swedish territory. From an operational perspective, it is crucial to understand that payroll processes must comply with Swedish law throughout the entire posting period.

This applies in particular to:

• payroll calculation and processing,
• working time records,
• reporting and data archiving,
• consistency of documentation for inspection purposes.

Remuneration of Posted Workers in Sweden

One of the employer's fundamental obligations is to ensure that the posted worker's remuneration complies with Swedish regulations.

In practice, this means taking into account:

• working time and rest period standards,
• minimum pay conditions,
• sector-specific allowances and benefits arising from the nature of the work.

Sweden does not have a single statutory minimum wage. In many industries, pay levels and supplements are set by collective agreements (kollektivavtal). For payroll purposes, this means that pay must be correctly reconciled with the employment contract, actual hours worked and the payroll register.

Working Time Records in Sweden – What Employers Must Maintain

Working time records are one of the most frequently inspected areas when posting workers to Sweden.

Under applicable regulations:

• standard working time is 40 hours per week,
• overtime is an exception and subject to limitations,
• working time must be recorded in a transparent and verifiable manner.

The most common practical issues include:

• manual timekeeping records,
• lack of hour-approval procedures,
• discrepancies between time records and payroll.

With a larger workforce, even minor errors in time records can lead to retrospective corrections and increased inspection risk.

Payroll When Posting Workers to Sweden

Processing payroll for workers posted to Sweden is more complex than standard domestic payroll. It requires, among other things:

• calculating pay based on actual hours worked,
• accounting for allowances and changes during the pay period,
• preparing corrections in the event of errors or changes to working conditions.

The greater the number of posted workers, the more important it becomes to have:

• automated processes,
• a single source of data,
• quality control of payroll both before and after salary calculation.

Documentation and Reporting When Posting to Sweden

An employer posting workers to Sweden should maintain complete and well-organised documentation covering, among other things:

• payroll registers,
• working time records,
• terms and conditions of employment,
• posting periods.

This documentation must be:

• consistent,
• up to date,
• available in the event of an inspection.

Incomplete documentation or inconsistent data are among the most common causes of problems when posting workers to Sweden.

Common Mistakes When Posting a Large Number of Workers

Companies posting workers to Sweden most commonly struggle with:

• lack of a consistent payroll system,
• manual processes that do not scale with the number of workers,
• frequent retrospective corrections,
• data discrepancies between different countries.

These issues grow in proportion to the scale of posting and generate additional operational costs.

Why Organised Payroll is Critical

For companies posting a large number of workers to Sweden, payroll ceases to be purely an administrative function. It becomes an element of:

• risk management,
• regulatory compliance,
• cost control,
• operational stability.

Accurate working time records, correct payroll processing and complete documentation are the foundation of safe, long-term worker posting to Sweden.

Summary

Posting workers to Sweden requires far more from an employer than one-off formalities at the start of a project. In practice, correct payroll processing, accurate working time records and consistent documentation are what determine whether operations run smoothly.

A lack of organised HR and payroll processes quickly leads to corrections, increased inspection risk and difficulties in managing costs. On the other hand, a well-structured payroll system – based on a single data source and automated processes – significantly reduces operational risk and provides a solid foundation for cross-border business.

For companies operating internationally, posting workers to Sweden should be treated as an ongoing operational process that requires continuous monitoring and regular updating – not a one-off administrative task.

Do you need support with payroll or documentation for posted workers? Contact us at Revea – we help companies navigate Swedish regulations and set up compliant payroll processes.

Sweden is often perceived as a high-tax country. This makes it all the more surprising for many people – especially foreigners – to discover that there is no inheritance or gift tax here. This is a solution that has been in place for years and represents a significant difference compared to many other European countries.

However, the absence of such a tax does not mean that inheritance and wealth transfer issues are completely tax-neutral. In practice, what matters is not only the moment of receiving assets, but also what happens with them later – and in what legal and international context we find ourselves.

Why doesn't Sweden have inheritance and gift tax?

Inheritance and gift tax was abolished in Sweden in 2005. It was deemed costly to administer while simultaneously leading to undesirable consequences – including hindering family business succession and estate planning.

Since that moment, the mere fact of receiving an inheritance or gift does not create a tax obligation, regardless of the asset value or degree of kinship.

What does this mean in practice for someone receiving assets?

A person who receives an inheritance or gift in Sweden:

• does not pay tax on their value,
• does not report them as income in their tax return,
• does not file a separate tax return solely for this reason.

However, this does not mean there are no formalities. In the case of inheritances, civil law procedures still apply, such as preparing a bouppteckning (estate inventory) or registering ownership changes, e.g., real estate or shares.

When can tax consequences arise?

Although receiving assets itself is tax-free, taxation may appear at a later stage. This most commonly concerns situations when inherited or received assets are sold.

In such cases, capital gains tax arises, calculated on the difference between the sale price and the so-called historical value. Importantly, in the case of inheritances and gifts, the acquirer "inherits" the tax history of the asset – and thus also its original acquisition price.

In practice, this may mean higher tax upon sale, even if the acquisition itself was untaxed.

Gifts and business activities

Particular caution is required for gifts made in relationships connected with business activities. Transferring assets between a company and its owner or a related person is not always treated as a gift in the tax sense.

Depending on circumstances, it may be considered, for example, as remuneration, dividend or other taxable income. In such situations, the absence of gift tax in Sweden does not apply.

Inheritances and gifts in an international context

For persons living in Sweden but possessing assets abroad – or vice versa – the international context is crucial.

Although Sweden does not levy inheritance and gift tax, other countries may impose it, for example due to the location of assets, the tax residence of the deceased or citizenship.

Therefore, in cross-border situations, it's always worth checking whether tax obligations don't arise outside Sweden.

Significance of gifts and inheritances in family law

It's also worth remembering that inheritances and gifts – despite the absence of taxation – have significance from the perspective of family law. They may affect, among others:

• division of property upon divorce,
• settlements between heirs,
• the right to a reserved portion (laglott).

For this reason, their form and documentation are often as important as tax aspects.

Common misconceptions

In practice, there is often a belief that since Sweden has no inheritance and gift tax, these matters are completely "invisible" to the tax system. Meanwhile, Skatteverket is interested in tax consequences that may appear later, not the mere fact of receiving assets.

Summary

Sweden offers very favorable solutions regarding inheritances and gifts. The absence of tax on their receipt provides great freedom in estate planning. At the same time, it's worth remembering that taxation may appear at a later stage or in an international context.

A conscious approach and prior analysis allow avoiding misunderstandings and unexpected costs.

Revea – support in tax and international matters

At Revea, we help clients understand the tax implications of inheritances and gifts in Sweden and in international relations – clearly, calmly and without unnecessary complications.

If you would like to discuss your situation, we invite you to contact us.

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Sweden has for many years remained an attractive market for foreign entrepreneurs – both in the service sector, as well as project-based, technological and construction industries. An increasing number of companies are executing contracts here, seconding employees or collaborating with Swedish clients on a permanent basis.

In 2026, the taxation rules for foreign companies in Sweden remain largely stable, however the practice of their application is becoming increasingly systematized. The Swedish Tax Agency (Skatteverket) places great emphasis on ensuring that business activities conducted on Swedish territory are correctly classified for tax purposes – especially regarding the place of work performance, employer status and reporting obligations.

For foreign companies, this means the necessity of a conscious and thoughtful approach to their tax obligations, even before starting operations or executing a project in Sweden.

In this article, we explain what tax obligations may apply to foreign companies operating in Sweden in 2026 and what is worth paying attention to in practice.

When can a foreign company be subject to taxation in Sweden?

A foreign company is not always automatically subject to taxation in Sweden. The tax obligation arises only when certain conditions are met, particularly when the company:

• performs work physically on Swedish territory,
• employs workers who perform work in Sweden (also temporarily),
• executes projects or services requiring presence in Sweden,
• has or may be considered to have a permanent establishment (fast driftställe),
• meets the conditions of so-called limited tax liability.

In practice, the decisive factor is the place where work is actually performed, not solely the company's registered office or the country where invoices are issued.

Registration of a foreign company in Sweden

Depending on the nature of operations, a foreign company may be required to register with Skatteverket as:

Employer (arbetsgivare) – if it pays salaries for work performed in Sweden.

F-tax taxpayer – if the activity is of a permanent nature or the company independently handles tax settlements.

F-tax is also significant for relations with Swedish clients.

VAT taxpayer (momsregistrerad) – in case of services or supply of goods subject to VAT taxation in Sweden.

It's worth emphasizing that registration itself does not always mean an obligation to pay income tax, but almost always involves reporting obligations.

Obligations of a foreign employer

If a foreign company employs workers performing work in Sweden, an obligation may arise to:

• register as an employer,
• withhold preliminary tax (preliminärskatt),
• report salaries to Skatteverket.

In standard cases, when an employee does not have an individual tax decision, a preliminary tax rate of 30% is applied.

However, some situations may be subject to exceptions, for example based on:

• double taxation agreements,
• special arrangements (e.g., Öresund agreement),
• work performed entirely outside Sweden.

Each case requires individual analysis.

Obligation to submit "special information"

Foreign companies that do not have a permanent establishment in Sweden but conduct activities related to the Swedish market may be required to submit annual "special information" (särskilda uppgifter).

The purpose of this obligation is to enable Skatteverket to assess whether:

• there is an obligation to file a tax return,
• the company should be registered as an employer,
• a tax obligation arises in Sweden.

The deadline for submitting information is the same as the deadline for tax returns.

Permanent establishment (fast driftställe)

If a foreign company's activity in Sweden is of a permanent nature and involves physical presence – for example, through an office, technical facilities, long-term project or local personnel – a permanent establishment may arise.

In such a case, the company is treated as an entity conducting business in Sweden and is subject to Swedish taxation and accounting rules.

VAT in the operations of foreign companies

Foreign companies may be required to register for VAT in Sweden, among others, when:

• they provide VAT-taxable services in Sweden,
• they sell goods on Swedish territory,
• they have a warehouse or inventory in Sweden,
• they provide services to private individuals.

The applicable VAT rates are 25%, 12% and 6%, depending on the type of activity.

Cooperation with Swedish clients

If a foreign company performs work physically in Sweden and does not have F-tax, the Swedish client may be required to withhold 30% preliminary tax from the remuneration.

Therefore, in practice, F-tax is often a condition for starting cooperation.

Work performed outside Sweden

If all work is performed outside Swedish territory, and the company has no personnel or infrastructure here, as a general rule, no Swedish tax obligation arises, even if the client is Swedish.

Summary

For foreign companies operating in Sweden in 2026, the key factors are:

• correct assessment of the place where work is performed,
• proper registration with Skatteverket,
• distinction between tax obligations and reporting-only obligations,
• conscious management of the relationship with Swedish clients.

Revea – support for foreign companies in Sweden

At Revea, we help foreign entrepreneurs safely and transparently conduct business in Sweden – from initial analysis, through registrations, to ongoing settlements and contact with Skatteverket.

If you want to be sure that your business in Sweden is properly structured from a tax perspective, we invite you to contact us.

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The IT sector is one of the pillars of the Swedish economy. Technology companies, startups and development teams have long attracted global capital, and demand for highly qualified specialists continues to rise. As the industry evolves, the tax landscape changes with it — especially in areas connected to international work, remote setups and cross-border operations.

In 2026, several trends and regulatory developments are particularly important for IT businesses operating in Sweden or delivering projects for Swedish clients.

Remote work and distributed teams — new tax standards

Tech companies increasingly hire specialists working from different countries — including Poland. In practice, this means you must be able to:

• determine where social security contributions should be paid,
• clarify the employer’s obligations in Sweden and abroad,
• handle cost treatment and reimbursement linked to remote work,
• report employment correctly and on time.

In 2026, the Swedish Tax Agency (Skatteverket) continues to emphasize that the key factor is the place where the work is actually performed, unless rules on postings (secondments) or EU exceptions apply.

Obligations for foreign IT companies providing services in Sweden

Companies outside Sweden — including Polish software houses — may be required to:

• register as an employer in Sweden,
• pay Swedish social security contributions for employees working in Sweden,
• handle wage tax-related reporting,
• report to Skatteverket within the PAYE framework where applicable.

For software houses delivering projects on-site or in a hybrid model, these obligations are especially relevant.

Tech startups and ownership structures — what still applies

Many Swedish tech companies use holding structures that can:

• support scaling and new investments,
• enable more efficient capital gains taxation,
• improve long-term planning of profit distributions,
• protect intellectual property.

Sweden’s tax system continues to be favourable for holding companies in several contexts — including, for example, how share disposals may be treated.

Taxation of IT specialists — key risk areas

Salaries in the tech sector are often above market averages, making correct classification and reporting crucial. Typical focus areas include:

• correct calculation of social security contributions,
• cross-border employment and payroll handling,
• EU rules for posting/secondment where relevant,
• proper classification of B2B contractor vs. employment.

Misclassification can lead to tax arrears and liabilities — affecting both the worker and the employer.

R&D relief as a cost factor (but not the main topic)

Many tech businesses make use of Sweden’s R&D relief (Forskningsavdrag). In this article, however, it is only one part of the broader tax ecosystem, not the main focus.

For some IT companies it can be relevant — but not all technology activity automatically qualifies as R&D.

Tax trends in IT for 2026

Key observations for the year ahead:

• greater importance of cross-border work setups,
• more software houses supporting Swedish clients from abroad,
• more frequent reviews of “where the work is performed” and where it should be taxed,
• increased relevance of PAYE reporting for foreign employers,
• clearer approaches to remote work after the pandemic years,
• stronger focus on compliance in tech and digital services.

Summary

Sweden’s IT sector is growing fast, and its working models make tax matters more complex than in many traditional industries. Remote work, international teams, hybrid delivery and the increasing number of foreign providers mean that tax preparedness is essential.

Tech companies should continuously monitor obligations connected to employee taxation, payroll reporting, social security contributions and cross-border activity — and make sure documentation and classifications are correct.

Revea supports IT companies across Sweden

We can help you:

• clarify tax obligations for IT employees,
• manage teams working from different countries,
• assess when a company must register as an employer in Sweden,
• handle full accounting and advisory services for tech companies,
• support Polish software houses delivering services to Swedish clients.

Contact us — we’ll be happy to review your specific setup.

08-678 18 40 or info@revea.se

When the fog of New Year's celebrations has settled, it's time for Sweden's business owners to look forward. 2026 is a year characterized by both simplifications and new administrative requirements in the Swedish tax system. For many owners of closely held companies, the year's big news is the new dividend rules, but changes are also happening in sustainability and HR that require attention.

We have compiled the most important legislative changes and updates that have come into force or are waiting just around the corner.

The New 3:12 Rules – Simpler and Often More Favorable

Perhaps the most anticipated change for owners of Swedish small businesses is the new 3:12 rules that came into effect on January 1, 2026. The purpose of the reform has been to simplify the complex regulatory framework and equalize differences between different types of shareholders in the Swedish tax system.

Here are the most important changes:

• Simpler calculation: The previous simplification rule (standard amount) has been replaced with a new basic amount based on the income base amount. This makes the Swedish system more predictable.
• Eliminated salary withdrawal requirement: The controversial salary withdrawal requirement (that you must withdraw a certain salary to be credited with a salary basis) has essentially been removed and replaced with a standard deduction. This particularly benefits shareholders in companies with many employees but where the owner themselves does not withdraw a market-level top salary.
• Shorter waiting period: The time limit for "waiting period companies" (shell companies) has been shortened from five to four years, making it smoother for liquidation or restructuring under Swedish tax law.

For those planning this year's dividend distribution, this means you should review your calculations together with your Swedish accounting consultant, as the room for low-taxed dividends may have increased.

Corporate Tax Remains Unchanged

Although proposals were discussed and submitted in 2025 to reduce the Swedish corporate tax from 20.6% to 20% as a growth measure, the reduction was not implemented in the final budget for 2026. The corporate tax in Sweden thus remains at 20.6% for the time being. However, other reliefs have been introduced, including reduced tax on employment income (see below).

CSRD: More Companies Now Covered by Sustainability Requirements

The EU directive for sustainability reporting, CSRD (Corporate Sustainability Reporting Directive), continues to be rolled out. From the financial year beginning in 2025 (with reporting in 2026), large Swedish companies that meet at least two of the following three criteria are now also covered:

• More than 250 employees
• More than SEK 550 million in net turnover
• More than SEK 280 million in balance sheet total

This means that significantly more Swedish unlisted companies must now report their climate impact, social responsibility, and governance according to the ESRS standard. For smaller companies not yet directly covered, it is still high time to start collecting data, as larger customers and banks will increasingly demand this information as part of their own supply chains.

Labor Market: Prepare for Pay Transparency

One of the most important changes to prepare for during the spring is the Pay Transparency Directive. Although full implementation in Swedish law occurs in summer 2026, employers should act now.

The directive requires Swedish employers to be able to report pay gaps between genders and give employees insight into pay setting.

• What does it mean? Job seekers have the right to receive information about starting salary or salary range already in the recruitment process. Employees gain the right to request information about average salary levels for equal or equivalent work.
• Tip: Review your salary mappings and ensure you have clear, gender-neutral criteria for salary setting before the law fully comes into force.

Economy and Tax: This Applies in Sweden for Tax Year 2026

Enhanced Earned Income Tax Credit and Reduced Tax on Pensions

The Swedish government has implemented a further enhancement of the earned income tax credit. This means more money in the wallet for most wage earners in Sweden, with an average tax reduction of a few hundred kronor per month. Tax on pensions has also been reduced to increase incentives for a longer working life and strengthen the economy for elderly people.

Increased Travel Deduction

Positive news for commuters is that the travel deduction threshold is being adjusted in the Swedish tax system. For tax year 2026, the lower amount threshold for when you can start deducting travel to and from work has been raised from 11,000 kronor to 15,000 kronor. This means that only costs exceeding 15,000 kronor are deductible, which is a tightening compared to previous years.

ROT and RUT

The temporary increase in the ROT deduction ceiling that applied during the second half of 2024 is gone. From 2025 onwards, the regular levels apply in the Swedish tax system:

• ROT: Maximum 50,000 SEK per person per year (30% of labor cost).
• RUT: Maximum 75,000 SEK per person per year (50% of labor cost).The combined ceiling for ROT and RUT is 75,000 SEK per person per year.

Reduced Tax on Fuel

In line with the Swedish government's energy policy, the tax on gasoline and diesel was reduced at the turn of 2025/2026. Together with adjustments in the reduction obligation, this aims to keep transport costs down for both private individuals and businesses in Sweden.

Important Reminders from Previous Year

Some rules introduced in 2025 have now taken full effect or are important to be reminded of:

• Växa Support: The rules for reduced employer contributions for the first employees (Växastödet) now cover the first two employees, making it cheaper for Swedish sole proprietors to start hiring.
• Late Filing Fees: The Swedish Companies Registration Office (Bolagsverket) has increased fees for late submission of annual reports. It is now more expensive than ever to neglect deadlines – the first fee is 7,500 SEK.
• Digital Submission: More and more Swedish business forms are encouraged (and will eventually be required) to submit annual reports digitally. If you haven't switched yet, 2026 is the year to do it.

Footnote: The information in this article is based on applicable Swedish legislation and budget decisions as of January 2026. We always recommend that you verify specific tax matters with a qualified Swedish advisor.

Sweden is consistently ranked among the world’s most innovative economies. Technology, automation and new solutions are supported not only by the market, but also through the tax system. One of the most practical tools for companies working with research and development is the R&D tax relief called Forskningsavdrag.

In 2026, it remains one of the most effective ways to reduce the real cost of innovation — for both small companies and large groups.

What is Forskningsavdrag?

Forskningsavdrag is a tax relief that allows companies to reduce employer social security contributions for employees involved in R&D work. It is not a deduction from taxable profit — instead it reduces payroll-related charges, which often means a direct financial effect.

Key points at a glance

• Employer contributions can be reduced by up to 19.59%
• Maximum base of 3,000,000 SEK per month
• Applies to employees working with R&D
• Can also include work performed outside Sweden, as long as contributions are paid in Sweden

This is one of the more attractive payroll-based R&D incentives in Europe because it can improve cash flow without relying on grants.

Who can use the relief?

Forskningsavdrag can be used by commercial businesses regardless of size. Eligibility is based on the nature of the work, not the legal form.

Typical eligible businesses include:

• Technology and manufacturing companies
• Startups and scale-ups
• Service companies running development projects
• Businesses developing new products, processes, services or digital solutions

Both permanent employees and contracted individuals may be relevant — provided the work qualifies as R&D and social contributions are paid in Sweden.

What activities qualify as R&D in Sweden?

R&D can include, for example:

• Creating new products, technologies or services
• Software development and testing of new functionality
• Improving production and technical processes
• Designing prototypes and models
• Technical or scientific investigations
• Developing new analytical methods or tools

If a project requires creativity, specialist competence and introduces something new or a significant improvement, it will often fall within the R&D scope.

Conditions you must meet

To apply the relief, the company typically needs to meet these requirements:

• The employee spends at least 50% of working time in that month on R&D activities
• The employee must not turn 66 during the tax year
• The project must have a commercial purpose
• The company must be able to document the R&D work performed

Activities funded by public institutions do not qualify for the relief.

What does the financial benefit look like in practice?

Employer social security contributions in Sweden are 31.42%.

With Forskningsavdrag, they may be reduced to around 11.83%, which can mean savings of hundreds of thousands of SEK per year if you have several R&D employees.

The relief is particularly valuable for companies employing highly qualified specialists — engineers, analysts, developers, designers, and other technical roles tied to innovation.

Why should companies use the R&D tax relief?

• Reduces the cost of running innovation projects
• Improves competitiveness
• Supports R&D financing without needing grants
• Encourages development and technology growth in Sweden
• Helps both domestic and international companies scale faster

Summary

Forskningsavdrag is one of Sweden’s most important tax tools for supporting innovation. Companies investing in research and development can significantly reduce payroll-related costs, making it easier to scale projects, hire experts and bring new technologies to market.

Revea supports companies with R&D tax relief and reporting

We can help you:

• assess whether your projects qualify as R&D
• prepare documentation for Skatteverket
• apply Forskningsavdrag correctly
• handle payroll cost reporting and ongoing compliance

Contact us if you want to make sure you’re using the relief in the most efficient and correct way:

08-678 18 40 or info@revea.se

We are pleased to announce that Martin Krus has assumed the role of CEO at Revea Redovisning AB.

“I have long viewed Revea as a strong company with dedicated and competent employees. It feels great to now be part of the team,” says Martin Krus.

About Martin

‍Since 2002, Martin has worked with finance, accounting, and business development at a strategic level.

He founded KAM Redovisning AB and has over two decades of experience in leadership roles. With a background as an SRF-authorized accounting and payroll consultant, as well as a certified business advisor, Martin brings solid experience in business management. He has a deep understanding of how to develop and drive a company forward with a focus on structure, growth, and long-term business value.

Martin’s Vision for Revea

How do you view Revea’s role for its clients?
‍“A good accounting firm creates security and structure. When the foundation works, time and energy are freed up for decision-making, development, and doing business.”

How do you want to develop Revea as an organization?
‍“By building upon our people, culture, and clear working methods. That is how sustainable development is created over time.”

What is important going forward?
‍“Smart use of technology, combined with a close dialogue with our clients.”

We warmly welcome Martin to Revea and look forward to continuing our journey of development together.

Investing in Sweden is becoming increasingly popular – both among private individuals and entrepreneurs running businesses here. The Swedish tax system is considered one of the most transparent in Europe, while at the same time offering investors significant opportunities for optimisation. In practice, this means that the right choice of tools and investment structures can significantly reduce the tax you pay – and in some cases even eliminate it.

In this article, we explain how investments are taxed in Sweden – from ISK accounts and the K4 form to cryptocurrencies and corporate capital gains – and how to legally and effectively reduce your tax burden.

ISK – the account that changed investing in Sweden

The most popular way to invest in Sweden is through the Investeringssparkonto (ISK), an investment savings account designed for simple, long-term investing. This solution is particularly attractive for people who want to invest without complicated paperwork and annual tax reporting.

With an ISK, you do not pay tax on your actual profit – neither on capital gains from selling shares nor on dividends. Instead, a small schablon tax (standardised, notional tax) is calculated on the value of the portfolio. In practice, this is often lower than the traditional 30% capital gains tax.

Why is ISK so beneficial?

Because in most cases it allows you to invest without worrying about detailed reporting, and it protects investors from paying high tax in years when they realise unusually large gains.

This is one of the main reasons why more than 5 million people in Sweden now have an ISK account.

K4 – mandatory for investors outside ISK

Not all investments can be held in an ISK. Investors who trade via ordinary brokerage accounts, use foreign platforms (such as Degiro, eToro, Interactive Brokers) or invest in cryptocurrencies must report their transactions in the K4 form.

This is where you report:

• sales of shares and funds
• transactions in derivatives
• cryptocurrencies
• gains and losses from trading on foreign exchanges

All realised gains are taxed at 30%, and any losses can reduce the taxable base (within certain limits).

The most common challenge? Collecting transaction data. For cryptocurrencies or active day trading, the number of transactions can reach hundreds or thousands. As a result, more and more investors choose to have their K4 prepared by professional accounting firms.

Cryptocurrencies in Sweden – taxation without secrets

The Swedish Tax Agency (Skatteverket) has for years been clear on how it views cryptocurrencies: they are capital assets, not currency.

This means that every sale, swap or use of crypto to pay for goods or services is a taxable event.

The key rules are:

• gains are taxed at 30%
• every transaction must be reported in the K4 form
• losses can be deducted, but not as fully as for shares
• buying crypto is not taxed – tax arises only when you sell or exchange

There is currently no possibility to hold cryptocurrencies inside an ISK.

In practice, this means greater responsibility for the investor and a strong need for accurate and detailed documentation.

Dividends in Sweden – 30% tax, but not always

The standard tax rate on dividends in Sweden, the so-called Kupongskatt, is 30%.

This applies to both individuals and foreign entities.

The good news is that for investors outside Sweden, this withholding tax can often be reduced through double taxation treaties – for example to 15% for Polish tax residents.

Dividend payments within an ISK do not require any additional reporting and are not included in the K4 form.

Selling a company and capital gains – when can you avoid tax in Sweden?

Corporate capital gains in Sweden are generally taxed at 20.6%. This includes, for example, gains from the sale of shares or business interests.

However, the Swedish system offers an important exception – and this is one of the most efficient tax optimisation tools in the entire EU.

If the sold shares qualify as “kwalificerade andelar” (qualified shares) and the company is a Swedish tax resident, it may be possible to achieve full exemption from capital gains tax.

The condition?

The proceeds must be used for business-related purposes – in practice, they need to be reinvested.

This is why many Swedish tech companies and holding structures use this mechanism when selling subsidiaries or restructuring groups of companies.

How to legally reduce tax on investments in Sweden – key strategies

There is no single universal solution, but there are several strategies that are widely used in practice:

1. Choosing the right investment account (ISK vs ordinary account)
2. The simplest and most common way. ISK removes tax on capital gains and dividends and replaces it with a relatively low standardised tax on the portfolio value.
3. Using capital losses in the K4 form
4. Properly reporting and offsetting losses can reduce your annual tax bill by several thousand or even tens of thousands of SEK.
5. Holding companies – selling a business tax-free
6. For entrepreneurs, a Swedish holding structure can be one of the most powerful optimisation tools, especially in connection with the sale of companies or shares.
7. Reducing tax on foreign dividends
8. Thanks to tax treaties, the withholding tax charged abroad can often be reduced and partly credited in Sweden.
9. Strategic investment planning
10. The choice of investment products and platforms also affects how and where your returns are taxed. Being aware of the differences between ISK, ordinary accounts and corporate solutions is crucial.

Poland – Sweden: how does double taxation work?

There is a double taxation treaty between Poland and Sweden that protects investors from being taxed twice on the same income.

In principle, income is taxed in the country where it arises, and then offset mechanisms ensure that you do not pay tax twice on the same amount.

This is particularly important for:

• Polish entrepreneurs operating in Sweden
• investors from Poland earning returns on the Swedish stock market
• people moving between the two countries

When should you seek help from a tax advisor?

The more complex your investments, the higher the risk of mistakes.

Professional support is especially valuable when you:

• invest through several platforms at the same time
• trade or hold cryptocurrencies
• own a company or a holding structure
• plan to sell shares in a business
• want to minimise your tax burden within the boundaries of the law

Having an expert prepare your K4 or advise on the structure of your investments can often save tens of thousands of SEK – and in corporate transactions, sometimes much more.

Need help with reporting investments, K4 or tax planning?

At Revea, we support investors, entrepreneurs and private individuals with:

• tax returns and reporting
• optimisation of investment structures
• holding and group structures
• taxation of cryptocurrencies
• cross-border tax advice between Poland and Sweden

Get in touch with us – we’ll help you choose the solutions best suited to your situation and plans.

In Sweden, property owners pay an annual tax based on the type, value and location of the property.

For 2025, the rates are set centrally by Skatteverket, but they vary depending on the type of property.

How Property Value Is Calculated

The property tax is based on the tax assessment value (taxeringsvärde), which is updated every few years by Skatteverket.

This value generally corresponds to around 75% of the property’s market value.

The following factors are considered:

• the size of the building and plot,
• the location,
• the year of construction and technical standard.

Property Tax Rates in 2025

Single-family houses (småhus)

• Tax rate: 0.75% of the assessed value.
• Maximum tax amount: SEK 9,287 per year (2025 limit).

Cooperative apartments (bostadsrätt)

• Individual apartment owners do not pay property tax directly.
• The housing association pays property tax on the collectively owned property.

Commercial buildings

• Tax rate: 1%–1.3% of the assessed value.

Vacant land

• Tax rate: 1% of the land value.

Newly Built Properties

New houses and residential buildings are exempt from property tax for the first 15 years after construction.

The exemption is applied automatically once the property is registered with Skatteverket.

Deadlines and Payment

Property tax is collected by Skatteverket as part of the annual tax settlement.

Information about the amount due appears in the taxpayer’s account on Mina sidor.

The tax can be paid in one instalment or in four instalments throughout the year.

Selling Property – Capital Gains Tax

When selling property in Sweden, a capital gains tax of 22% applies to the profit from the sale.

The gain is calculated as the difference between the selling price and the purchase cost, including improvement and renovation expenses.

Property Tax in Sweden – Key Takeaways

Sweden’s property tax system is relatively straightforward but requires an understanding of how assessment values and tax rates differ for each type of property.

Knowing these principles helps property owners avoid errors and plan their finances more effectively.

Revea assists property owners in analysing costs, reporting property-related taxes and preparing the necessary documentation for annual declarations.