If you work or stay in Sweden for a certain period of time, you will be considered as being resident for tax purposes and having unlimited tax liability in Sweden according to our domestic legislation.
However, you may still be resident for tax purposes, and have unlimited tax liability also, in the country from which you have moved. When an income is taxable in both countries there is normally a tax treaty to determine in which country you are resident and how to set aside the double taxation. A person can only be resident in one country at a time according to a tax treaty. In every tax treaty there is a “tie-breaker rule” for determining the residency.
The link below refers to the Nordic Tax Treaty. However, the section concerning residence is a normal standard text for all treaties and therefore applicable also to persons with an unlimited tax liability both in Sweden and outside the Nordic countries. Please observe that in a few treaties deviations from the standard text may occur.
>> Residence according to a tax treaty
The link above provides information about the main rules applicable. If you are employed by a foreign employer, other rules may apply. Please note that you may be regarded as resident in your former country of residence for tax purpose, e.g. if your family still lives in the other country. In order to receive correct information, it must be emphasised that links must be read together with the information provided in the text below the headings for each part. For additional information, please contact the Swedish Tax Agency (www.skatteverket.se) or the Tax Administration in your former country of residence, see link “Other languages”.