Working from Sweden as a France resident

At a glance

Rule coverage

What the rules say about Sweden

The rules below are the ones most likely to shape a stay in Sweden, in plain words and with the source behind each one. Your own report tells you which of them apply to you.

1. Significant issueTax residency

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

   A continuous stay of at least six months (stadigvarande vistelse) is one of three independent grounds for unlimited Swedish tax liability, counted by overnight stays rather than a tax-year day count, and temporary interruptions like holidays do not break it. A Swedish citizen, or anyone resident in Sweden at least ten years, is additionally presumed under essential connection to remain a resident for five years after departure, with the burden of proof on the taxpayer for that period.

2. Significant issuePersonal income tax

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

   The Riksdag terminated Sweden's tax treaties with both Portugal and Greece with effect from 1 January 2022, mainly because Portugal taxed Swedish-source pensions at or near zero under its NHR regime. For a resident of either country working in Sweden there is no Article 15 183-day dependent-services shield, only the narrower domestic 183-day rule, which the economic employer rule can switch off entirely, and no treaty caps Sweden's ten-year post-departure capital gains rule either.

3. Significant issueImmigration and visa

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

   Beyond the 90-day Schengen ceiling, a non-EU/EEA visitor needs a besoksuppehallstillstand (visitor's residence permit), which expressly grants no right to work. Overstaying instead risks removal plus a Schengen-wide entry ban, though no confirmed Swedish fine schedule was found.

4. Significant issueMoving your company

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

   A foreign entity becomes a controlled foreign company where a Swedish resident holds at least 25% of its capital or votes, directly or indirectly, and its income computed under Swedish rules is taxed below 11.33 percent, being 55 percent of the 20.6 percent corporate rate. A white list of approved jurisdictions generally exempts entities there, trimmed by the ATAD reform and notably excluding Malta and Trinidad and Tobago in most situations, so a founder who relocates to Sweden and leaves a wholly-owned low-tax foreign holding company running as before is squarely inside CFC attribution.

5. Significant issueCrypto tax and legal status

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

   For crypto as an 'other asset,' only 70% of a capital loss is deductible, and the remaining 30% is lost outright, while gains are taxed on the full 100%. Losses first offset gains in the same category, and the haircut also bites when offsetting against other capital income like dividends or share gains, with any unused net capital deficit converting into a tax reduction at 30% up to SEK 100,000 and 21% above, rather than carrying forward.

6. Significant issuePermanent establishment risk

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

   A remote worker can create a Swedish permanent establishment, a fixed place of business or a dependent agent, under Sweden's standard OECD-pattern PE definition. Signing contracts on the employer's behalf or making management decisions from Sweden are the clearest triggers. Skatteverket has held a position on home-office PE since 2022 (dnr 8-1677220), replaced on 17 March 2026 following the OECD commentary update of 19 November 2025: working from home or another non-company location below 50 percent of total working time over a rolling twelve months generally does not create a PE, the location must serve a genuine commercial purpose for the enterprise, and a sole or principal operator working from a home office is treated as having a place of business there.

What tends to surprise people here

• Terminated Portugal and Greece tax treaties remove tie-breaker relief
• Naturalisation jumped from 5 to 8 years with no transitional protection
• Economic employer rule taxes hired-out work from day one outside a narrow safe harbour

Tax treaty between France and Sweden