Taxable income if you live in Sweden and have interest income/interest expenses
This information applies to persons resident in Sweden, according to a tax treaty, who receive interest income or pay interest to a creditor, no matter from/to which country.
The information deals only with taxation of this income/expense.
>> Taxable income if you live in Sweden and have interest income/interest expenses
If a person has an unlimited tax liability in Sweden but is resident in another country, according to an applicable tax treaty, Sweden may not have the right to tax the interest income. However, the part under the heading “Interest expenses” is still applicable for persons with unlimited tax liability.
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”.