Information to foreign employers on filing income statements
- Sweden
- 06/04/2007
According to the Act on income tax returns and income statements (SFS 2001:1227) (chapter 6, sections 1 and 2) income statements must be filed by anyone who has paid out taxable remuneration (including benefits in kind) for gainful employment to an individual or to the estate of a deceased person in Sweden. The act makes no difference between Swedish and foreign employers. This means that foreign employers/payers with no permanent establishment in Sweden have to file income statements for salaries, wages, fees, and other taxable benefits in kind paid to an employee/payee in Sweden provided that the recipient
- has performed work in Sweden and is taxed for that income in Sweden or is covered by the Swedish social security system, or
- has performed work abroad and is covered by the Swedish social security system according to a certificate on applicable legislation on form E 101 or a certificate of posting.
The income statements must be filed no later than the 31st of January the year following the income year; i.e. no later than the 31st of January 2007 for the income year 2006. An income statement is generally filed on form SKV 2300 (Income statement for employers etc.), SKV 2340 (Income statement - Special income tax for non-residents (SINK)), SKV 2303 (Special income statement - Pensionable income and exchange of income statements) or the equivalent form in English, SKV 2301, 2343 and 2309.
When income statements are filed on paper forms they must be accompanied by a Summary of income statements (Sammandrag av kontrolluppgifter, form SKV 2304). All forms can be ordered from the Tax Agency or from the Swedish Tax Agency´s website, skatteverket.se.
Foreign employer sends the form to Skatteverket in Stockholm or Malmö. Employers in Denmark, the Faroe Islands, Greenland, Iceland, Czech Republic, Poland, Slovak Republic, Slovenia, Germany and Austria send the form to Skatteverket i Malmö, Utlandsenheten, SE-205 31 Malmö. Employers in other countries to: Skatteverket i Stockholm, Utlandsenheten, SE-106 61 Stockholm.
It is also possible to file statements on EDP media. EDP media are sent to Skatteverkets inläsningscentral, Enhet 4300, SE-839 86 Östersund.
A copy of the income statement or the equivalent information on the employer’s own form, must also be sent to the employee/payee.
Source: Skatteverket
