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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

Sweden's parliament, the Riksdag, is the highest decision-making assembly in Sweden. Responsible for determining the central Government budget, its tasks include reviewing and agreeing required legislative changes at the beginning of each year, to the Income Tax Act (1999), and the Social Tax Act (2000), as well as communicating those changes to Government for implementation and regulation.

Skatteverket is the Swedish tax agency responsible for administrating and collecting income tax on salaries and benefits, known as A-Tax, through the Tax Procedures Act (2011), which supports the tax withholding system.

Tax year

The fiscal year for Sweden mirrors the calendar year and so liabilities accrue from January through to December.

Tax residence

Individuals who live in, stay regularly in or have significant connections to Sweden are regarded as being tax resident in Sweden subject to unlimited taxation on their worldwide income.

'Staying regularly' in Sweden, generally means that the person is in Sweden for six consecutive months or more. Short-term departures do not shorten the