Applying for preliminary tax (A-Skatt) or Special income tax for non-residents (SINK)

People who are not living in Sweden permanently, but are working there during some time period, have to apply for an A-Skatt (preliminary tax) or SINK (special income tax for non-residents) decision. Based on this decision, the employer and/or accountant get information about the taxation rules of the employee.

If the employee stays in Sweden for a longer period than 6 months, it’s necessary to apply for the A-Skatt decision and this employee will also have to submit the income tax declaration of the private person to the Swedish tax office.

If the employee stays in Sweden for less than 6 months, it’s necessary to apply for the SINK decision. Persons whose taxation is based on the SINK decision won’t have to submit their private person income tax declaration to the Swedish tax office.

Both decisions have to be updated at the beginning of the year and present information to the employer or accountant. Tax rates can change if the person decides to move, to work for a foreign company or if the laws regulating the tax rates change.

Included in the price:

• Filling in and submitting the application to the Swedish tax office

Available for an extra fee:

• Registering an employee on a business trip in the Swedish Work Environment Authority (1500 SEK).

Process flow:

We will:

• Gather the required information and documents;
• Fill in the application;
• Mediate the communication between the applicant and the Swedish tax office.

Important information:

• The processing time at the Swedish tax office is approximately 4 -10 weeks.
• The people with A-Skatt decision must submit their income tax declaration for the previous calendar year to the Swedish tax office at the latest by 2 May.