What changed in Sweden

Economic employer: hired-out work is taxed from day 1 unless you fit the 15/45 safe harbour

Personal income tax

Expert tax relief: 25% of salary tax-free for seven years, but a strict 3-month deadline

Personal income tax

SINK: a flat 22.5% non-resident tax that falls to 20% in 2027

Personal income tax

Under roughly six months with no local ties keeps you a non-resident

Tax residency

MiCA licensing and DAC8 automatic reporting both landed in 2025-2026

Crypto tax and legal status

High-frequency trading risks reclassification, but no bright-line test exists

Crypto tax and legal status

Staking rewards are taxed as capital income at market value on receipt

Crypto tax and legal status

Only 70% of a crypto loss is deductible, the rest is lost outright

Crypto tax and legal status

Crypto is taxed at a flat 30% on every disposal, reported itemised on K4

Crypto tax and legal status

CFC rules catch a founder who leaves a low-tax foreign holding company behind

Moving your company

The AB is the standard vehicle, and the 3:12 owner-manager rules were rebuilt for 2026

Moving your company

No broader exit tax on unrealised gains is currently in the legislative pipeline

Leaving home: exit tax and ties

The tioarsregeln taxes your share gains for ten years after you leave

Leaving home: exit tax and ties

No wealth, inheritance or gift tax, a genuine rarity among high-tax peers

Leaving home: exit tax and ties

Naturalisation jumped from 5 to 8 years with no protection for pending applications

Permanent residency and citizenship

Permanent residence needs 4 years of work permit within the last 7, plus a proposed civics test from 2027

Residency routes

EU Blue Card: higher salary bar, but now up to 4 years instead of 2

Residency routes

Work permit salary floor: SEK 34,470/month, 90% of the median wage from June 2026

Residency routes

A year or more triggers folkbokforing, and BankID is a chicken-and-egg problem

Local registrations

Without EHIC, GHIC or a healthcare agreement, you pay the full unsubsidised cost

Healthcare coverage

EHIC covers medically necessary care during an EU/EEA visit

Healthcare coverage

No social security agreement means double contributions and no pension aggregation

Social security

US, Canadian and UK conventions cover pensions only, not full EU-style coordination

Social security

EU coordination keeps you on one system, and telework up to 49.9% stays covered too

Social security

Signing contracts or making management decisions in Sweden risks a permanent establishment

Permanent establishment risk

A Swedish payer withholds 30% from a foreign firm without F-tax approval

Employer payroll obligations

The Portugal and Greece treaties were terminated, so there is no tie-breaker left

Personal income tax

A tax treaty backstops you with the standard OECD 183-day tie-breaker

Personal income tax

The domestic 183-day rule is Sweden's best feature for a genuine remote worker

Personal income tax

A new 160/120-day statutory residency test arrives in 2027, and 2026 days already count

Tax residency

A continuous six-month stay makes you a Swedish tax resident

Tax residency

176 to 183 days is a borderline zone, a continuous six-month stay may already have started

Tax residency

Remote work on a visitor status is tolerated but has no statutory safe harbour

Right to work

EU, EEA, Swiss and Nordic citizens can work remotely with no restriction

Right to work

Past 90 days a visitor's permit is required and it grants no work rights

Immigration and visa

Nationalities outside the visa-exempt list need a Schengen C visa before travel

Immigration and visa

Visa-free Schengen entry covers stays up to 90 days in any 180

Immigration and visa

EU, EEA and Swiss citizens get free movement, permanent residence at five years

Immigration and visa

Nordic citizens need no permit at all to live and work in Sweden

Immigration and visa