The legislative changes will come into force 1st of January 2021. This changes will affect individuals working in Sweden temporarily as well as implementing additional requirements for foreign employers.
If an employee is hired out to, or performs labour for an establishment in Sweden the individual can be taxable on remuneration sourced from work performed in Sweden from the day of arrival.
According to the bill, the economic employer concept shall not be applied to shorter working periods of a maximum of 15 working days in a row, and a total of a maximum of 45 working days during a calendar year.
The formal employer, ie the foreign company, must register as an employer in Sweden and include a preliminary tax of 30%.
Register your F-tax number in the Portal
ID06 now requests that you go and register your F-tax number in your company profile at ID06 Portal.
Or if you are exempt from taxation in Sweden, send in a notice of exemption from the Swedish Tax agency as well as your application for F-tax to email@example.com. Should you fail to do this, your company is at risk of being removed from the ID06 system.
Apply for F-tax
In order to get either an F-tax slip or a notice of exemption you need to first register your business in Sweden and then apply for F-tax. The Swedish Tax agency states that an application for F-tax takes between three and six weeks to administer.
Please see the links in this letter to the Tax agency for guidance and registration.
For sole traders
If you for instance are a sole trader, you need to apply for either F- or FA-tax. Please see the links below on how to proceed with this.
We therefore request you to register your tax number in your company profile at ID06 Portal to avoid the risk of being removed from the ID06 system.
Foreign companies – guide
Registration of foreign companies in Sweden
Tax application foreign companies in Sweden
Application for FA taxation
If you already have a GD tax number
If your company already have a GD tax number (302xxx-xxxx) from the past, we simply ask you to contact us through email at firstname.lastname@example.org. Please state “GD” in the subject line.
Companies not eligible to register for F-tax
In some cases where the swedish Tax agency declares a company not eligible to register for F-tax, ID06 wishes to view the tax application as well as the notice from the Tax agency. Thus we request that you send these documents to email@example.com. Please state F-skatt in the subject line.
Should you need further assistance with the Tax agency’s registration process, we will recommend that you contact an accounting firm or perhaps one of our affiliated partners that offer these services.