The individual must notify the tax authorities of their departure from Sweden by filling in for SKV 7665. Civil de-registration is also required.
Where Swedish employers send workers overseas on assignment, income tax and social security rules will be determined based on where the work is being performed, and how long the assignment lasts.
Someone who has been resident in Sweden for at least ten years may still be considered tax resident in Sweden for five years from the date of departure, if they continue to have close ties to Sweden. Significant connections to Sweden include having a residence, family, important assets or similar in Sweden (Moving from Sweden).
Employees who retain tax residence in Sweden continue to pay tax in Sweden, subject to exemptions under double tax
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Web page updated on 17 Mar 2025 14:19