Taxable income if you are living in Sweden and selling shares and units in investment trusts
For a person resident in Sweden, according to domestic legislation (unlimited tax liability) and applicable tax treaty, the capital gain from selling shares in a company or units in an investment trust is taxable in Sweden
Other countries, in which you previously have been resident, may also have the right to tax the capital gain according to national legislation and applicable tax treaty. If so, you may apply in your Swedish income tax return for a tax credit for the tax paid in the other country.
This link below shows enclosures you must use for accounting the capital gains in your Swedish Income Tax return. You will find the information under the heading “Declaring sale of securities in the Inkomstdeklaration 1 form”.
>> Sales of shares and other securities
If you have an unlimited tax liability in Sweden but, according to a tax treaty, have residence in another country and have never had residence in Sweden, then Sweden does not have the right to tax capital gains from selling shares and units in investment trusts. More information about residence according to a tax treaty is given under the heading “Residence”.