Taxable income if you are living in Sweden and receiving dividends
For a person resident in Sweden, according to domestic legislation (unlimited tax liability) and the applicable tax treaty, who is receiving dividends from shares in a company or units in an investment trust, this income is taxable in Sweden.
The country of source of the dividend may also have the right to tax the dividend, according to their national legislation and applicable tax treaty. According to tax treaties, the applicable tax rate in the other country normally is 15 %. You may apply for a tax credit for the tax paid in the other country. In the link below, you will find information about applicable tax rates when receiving dividends from companies registered in countries with which Sweden has concluded tax treaties.
>> Tax rates according to Double Taxation Agreements
If you have an unlimited tax liability in Sweden but, according to a tax treaty, have residence in another country, then Sweden only has the right to tax dividends on Swedish shares. According to tax treaties, the applicable tax rate is normally 15 %.
More information about residence, according to a tax treaty, is given under the heading “Residence”.
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”.