Contents
1 § This chapter applies to natural persons.
There are provisions for
– unlimited tax liability in 3-16 §§,
– limited tax 17-21 §§, and
– tax liability for the transferred pension or other periodical income in 22 and 23 §§.
For estates are specific provisions in 4 Chapter.
In 7 Chapter. 21 § provides that owners of certain properties are not taxable for income of the property.
2 § Provisions concerning tax liability are
– co-owner of Swedish partnership and abroad delägarbeskattade legal persons in 5 get.,
– members of certain communities in 6 Chapter. 6 § second paragraph, and
– partner in foreign legal persons with lågbeskattade revenue 39 a chapter. Create (2003:1086).
Unlimited tax liability
Who is liable to tax
3 § The following persons are fully taxable:
1. Anyone who is resident in Sweden.
2. A person who usually lives in Sweden.
3. Anyone who has substantial ties to Sweden and who have been living here.
The first paragraph does not apply to individuals associated with foreign state mission or consular post in accordance with 17 § 2-4 are not tax.
4 § Swedish citizens belonging to Swedish mission of a foreign state, Swedish permanent representation of inter-governmental organization or a Swedish consular or otherwise included in the mission, Mission or Consulate staff and as a result of their service are abroad are fully taxable.
The first paragraph applies correspondingly to such person's spouse and children under 18 year, the spouse or child lives with him and is a Swedish citizen.
5 § The Rector, SG, member of the teaching staff or anyone else who is part of the staff at the European University Institute is fully taxable on
– article 12 the Protocol on the European University Institute privileges and immunities to the Convention on 19 april 1972 setting up a European University Institute to apply to him,
– he at the time of taking up employment was fully taxable, and
– He only because of their activities in the Institute's services reside in another state within the European Union.
The first paragraph applies correspondingly to such person's spouse who is not exercising gainful occupation and children of the person having custody of and maintain.
A person referred to in the first or second paragraph, the application of a tax treaty between the State of residence and Sweden are considered to be resident in Sweden. Create (2007:1419).
6 § I article 14 the Protocol on the Privileges and Immunities of the Treaty on 8 april 1965 establishing a Single Council and a Single Commission of the European Community's rules on where officials and such other persons as the article of the Protocol applies, shall be considered residents. Create (2007:1419).
7 § To determine whether a person who has previously been resident in Sweden has a substantial connection here note the following:
– if he is a Swedish citizen,
– how long he lived here,
– if he did not habitually resident in a foreign city,
– if his stay abroad for studies or for health reasons,
– if he has a home here as the-year round use,
– if he has his family here,
– if he is carrying on business here,
– if he is financially committed to this by holding assets that, directly or indirectly, gives him considerable influence in business here,
– if he has a property here, and
– like conditions.
During the five years from the date on which a person has traveled from Sweden, he is deemed to have a substantial connection here, unless he shows that he has such a connection. This is only persons who are Swedish citizens or who at least ten years have been resident in Sweden or permanent resident here. Create (2007:1419).
The meaning of unlimited charge
8 § It is taxable is liable to tax on their worldwide income in Sweden and abroad.
Exemption from liability in case of stay abroad
9 § A fully taxable person who is employed which means that he is staying abroad for at least six months, is not taxable for income of such employment to the extent that income is taxed in country (six-month rule). This does not apply if it is found that the income tax in the country of operations in violation of its laws or applicable tax treaties.
If the stay abroad for employment lasts at least a year in the same country, is the taxpayer is not taxable for income, although this is not taxed in country, if this is due to legislation or administrative practice of that country or agreement other than tax (one-year rule). One-year rule does not apply to contracts with the state, county, municipalities or parishes within the Swedish Church other than the export of services. One-year rule does not apply to office as a Member of Parliament. Create (2009:583).
10 § Shorter breaks for holidays, official duties or the like which does not overlap the beginning or end of employment abroad count towards the period of stay specified in 9 §. Residence in Sweden for such purposes shall not exceed the equivalent of six days for each full month of the employment or 72 days under one year of employment.
11 § six-month rule and the one-year rule does not apply for employment on board the Swedish, Danish or Norwegian aircraft.
12 § six-month rule and the one-year rule does not apply to employment on board ship.
The person who is employed on board a foreign ship which mainly go in oceans are not taxable for income from the employment of
– stay abroad lasts at least 183 days in aggregate in any twelve, and
– the employer belongs in a state within the European Economic Area.
With oceans referred
– momentum in overseas waters except for the speed at resorts on the Mediterranean and Black Sea, on the North West coast of Africa north of 22 degrees north bank, in the Canary Islands and Madeira Island, and
– momentum in European waters north or west of the line Trondheim Fjord
– Shetlands nordspets, thence west to the 11 degrees west width, along this meridian to 48 degrees north bank. Create (2005:898).
13 § If the taxpayer when he began employment abroad could legitimately assume that, owing to the provisions of 9 § or 12 § second paragraph would not be subject to tax on income from the employment but that during the period of employment occurs such changed conditions under which the conditions for tax exemption is not available, he will still not be taxable if the changed conditions due to circumstances which he had no control and taxation would appear to be manifestly unfair. Create (2007:1419).
14 § Repealed by Act (2004:654).
Tax exemption for foreign honorary consul
15 § A foreign honorary consuls are not taxable for income up his position at the foreign state. This applies whether he is Swedish or foreign national.
Tax exemption for members of the royal family
16 § Members of the royal family is not liable for the appropriations allocated by the State.
Nonresidents
Which is not fiscally
17 § The following persons not resident:
1. Those who are not fully taxable.
2. Persons belonging to a foreign state's diplomatic mission or consular posts in Sweden or otherwise included in the mission or consulate staff. This is only one who is not a Swedish citizen and was limited tax liability when he came to belong mission or consular or its personnel.
3. Spouse and children under 18 year to a person referred to in 2, the spouse or child lives with that person and not a Swedish citizen.
4. Whoever is personal servant of a person referred to in 2, if he lives with that person and not a Swedish citizen.
The implication of limited charge
18 § The limited tax liability is liable to tax in
1. Income from employment for income mentioned in 5 § Law (1991:586) on special income tax for non-residents with the exception of income mentioned in 6 § 1, 4 and 5 the Act, if a request is made under 4 § the Law,
2. income from business income from a permanent establishment or a property in Sweden,
3. income from business for reversed deduction due to a nutritional condominium that includes rights to a house or part of a house in Sweden are sold or become a private residence law,
4 income from business for reversed deduction of employee contributions,
5. income from business for withdrawal or payment by a forest account or forest damage account referred to in 21 get.,
6. capital income for a positive interest distribution amount relating to a permanent establishment or a business property in Sweden,
7. Income from capital to operating income of a private residential property or a private residence right in Sweden,
8. Income from capital to capital gains on a property in Sweden or on a private- or nutritional condominium that includes usufruct of a house or a part of a house in Sweden,
9. capital income for reversed deferred tax amount and standard income according to 47 get., and
10. business income or capital dividends on shares in Swedish economic associations.
Compensation in the form of royalties or periodically outbound fee to tangible or intangible assets used to count the income from business activities shall be considered as income from a permanent establishment in Sweden, where the compensation comes from a business with a permanent establishment here.
Liability of income referred to in the first paragraph 10 does not apply to limited taxable persons referred to in 17 § 2-4. Create (2008:1066).
19 § The limited tax liability is liable to tax on capital gains on such assets and liabilities referred to in the second paragraph, if he at any time during the calendar year of the sale or during the past ten years, have been resident in Sweden or habitual abode. The tax obligation applies regardless of the type of income the capital gain shall be included. The tax obligation also applies to amounts corresponding to a capital which, according to 51 Chapter. 3 and 4 §§ be taken up as income from business.
The tax obligation under the first paragraph includes ownership rights according to 48 Chapter. 2 §, shares in Swedish partnerships and abroad delägarbeskattade legal entities. Investment fund shares are not covered.
For the purposes of this section applies to
1. equity-related securities issued by a foreign company or shares in a foreign delägarbeskattad legal person only covered if they acquired during the time that the taxpayer has been fully taxable in Sweden, and
2. ownership rights and interests that have replaced ownership rights or interests referred to in 1 be considered to be acquired at the same time as the initial acquisition.
What is said in the third paragraph does not apply in respect of equity-related securities issued by a foreign company or shares in a foreign delägarbeskattad legal person who has replaced Swedish ownership rights and interests in Swedish trading company. Create (2007:1122).
20 § A capital loss and a negative interest distribution amount to be deducted, on the limited tax liability would have been taxable for a corresponding capital gains and a positive interest distribution amount. Create (2007:1419).
Tax liability under other laws
21 § Provisions for additional taxes are in
– Law (1991:586) on special income tax for non-residents,
– Law (1991:591) the special income tax for resident artistes and athletes, and
– withholding Act (1970:624).
Tax liability for transferred pension and periodic income
22 § If a spouse leaves a pension or a right under the retirement savings agreement through the division of property during the marriage without going any divorce proceeding, he is – instead of the acquirer – taxpayer during their entire lifetime for the pension amounts falling out. This does not apply if the transferor would have been entitled to a deduction for periodic benefit to the transferee if he had left such a.
23 § If someone leaves their right to periodically benefit or similar periodic income, the transferor – instead of the acquirer – liable for the payments received. This does not apply to the extent that the grantor would have been entitled to deduct the amount as either spending to acquire and maintain income or as periodic benefit, if he had paid the.
If the transferor is a Swedish trading company operating the first paragraph of the partners in the partnership.