The tax card shows whether it is you, or your employer, who should pay the preliminary tax. Swedish employers and foreign employers having a permanent establishment in Sweden have a duty to withhold preliminary tax for employees in Sweden.
Employers who do not have a permanent establishment in Sweden have no such liability. In such cases the employee him- or herself has to pay the tax. A self-employed person should always pay his preliminary tax him- or herself.
In the link below you can find general information regarding the use of the tax card in Sweden.
>> Tax card
In the link below you will find general information regarding the preliminary personal tax return and how to apply for a tax card, and to what extent you yourself are responsible for paying tax. If you have an employer without a permanent establishment in Sweden you should always pay your preliminary tax yourself.
>> Information on Preliminary personal tax return
In the link below you will find the preliminary income tax return 1 (Preliminär inkomstdeklaration 1)
>> Application for a Preliminary income tax return
The links above provide 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”.