![]() ![]() You can also retroactively, within five years, request the reversal of the Swedish Tax Agency’s decision on special income tax for foreign residents (SINK) or taxation pursuant to the Income Tax Act. Under the section, Other disclosures, indicate that you wish to be taxed pursuant to the Income Tax Act instead of special income tax for foreign residents (SINK). You can also opt for taxation pursuant to standard regulations (Income Tax Act) if you use form SKV 4350. Answer the question in the form about how you would like to be taxed. To choose taxation in accordance with normal tax regulations, you are to use the same e-Service as when you applied for SINK (Application – special income tax for foreign residents). You must then submit your tax return in Sweden. You are liable for average municipal tax and if you have higher income, for national tax. If a minimum of 90 per cent of your overall earned income during the year originates from Sweden, you are also entitled to personal deductions, such as standard tax allowance and earned income tax credit. Contact the Swedish Tax Agency if you wish to calculate how much tax you are liable for. If you opt to be taxed pursuant to the Income Tax Act, this will apply to all of your income from employment in Sweden during the year. You are entitled to deductions for such items as travel to and from work, and increased living costs. pursuant to the Income Tax Act, even if you fulfil the conditions to be eligible for special income tax for foreign residents (SINK). You can opt to be taxed in accordance with standard regulations i.e. Go to to read more about how to obtain a secure digital mailbox.Ĭhoosing regular tax instead of special income tax for foreign residents (SINK) If you have a digital mailbox for official letters, the decision will be sent to this digital channel instead of by paper. You are then to forward the decision to your employer. In the event that the Swedish Tax Agency approves your application, you will receive a SINK decision specifying the tax. ![]()
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