Paying tax - what to do when you get a job in Sweden

Apply for Swedish tax and a "coordination number"

When you start working in Sweden, you will pay Swedish tax on your salary.   

If you will commute daily between your home in Denmark and your workplace in Sweden, or if you will stay less than 6 months is Sweden, you should apply for Special Income Tax for non-residents (SINK). You can apply on the Skatteverket website in the e-service Application. You need an email adress to be able to log in with a temporary login. The first time you apply, you must also send a copy of your passport.

E-service - Application for special income tax for non-residents | Skatteverket

Coordination number:

You do not need to have a Swedish personal identity number to work in Sweden, as they are reserved for residents, but you will receive a “coordination number” (samordningsnummer) so that Skatteverket and other public authorities and the bank can process your identity in their systems.

In order to receive a coordination number with identity level “confirmed”, you will need to visit a service office and identify yourself on location. You will need to show your passport.  Having a coordination number with identity level “confirmed” will make it easier in your contacts with banks and public authorities.

Our recommendation is that you visit a service office and apply for a coordination number and for SINK tax at the same time. Otherwise, you will receive a request to visit a service office for identification after Skatteverket has started processing your SINK application, which will prolong the process. During 2024, a booking system for coordination numbers applications and equipment for biometric data will be implemented at some (but not all) service offices.  

If you have any questions about the process, you are welcome to contact Skatteverket at Øresunddirekt.

More information on coordination numbers is available on Skatteverket's website

Choose SINK tax or ordinary Swedish tax

When you fill out the SINK application, you can choose to be taxed according to the standard Swedish income tax law. You can find more detailed information about SINK and the standard income tax rules in our article The Swedish Tax system – a brief introduction (please see the link below).

Article - The Swedish tax system - A brief introduction.

If you stay in Sweden for six months or more

If you are not a daily commuter between Denmark and Sweden, and plan to stay and work in Sweden for at least six months, you will pay ordinary Swedish income tax (A-tax). The tax rate depends on your income level, and you have to file an income tax return annually. If you choose to move to Sweden, you will be automatically registered for A-tax. But if you are still planning to reside in Denmark, you can register for A-tax via Skatteverkets website (see the link below).

If you do not already have a Swedish personal identity number or coordination number, you will also need a coordination number, when registering for A-tax. In order to receive a coordination number on the identity level “confirmed”, you will need to visit a service office in order to verify your identity. Please see above, under section “Coordination number”

Notification of preliminary income tax | Skatteverket

If you work remotely

If your job requires or allows you to work remotely, your tax situation can be affected. In this article you can read more about the tax rules that apply when working remotely if you are employed in Sweden, and you live in Denmark.

Read more about taxes and working remotely 

Notify your employer

When Skatteverket has processed your application, they will send you either a SINK tax decision or an A-tax card, and a copy to your employer. Please check with your employer that they have received the tax decision/ tax card. If your employer has not received the decision on SINK tax or A-tax card when paying the salary, they are forced to withdraw a higher preliminary tax from your income.

Tax return

If you only have pay SINK tax, you do not need to file a yearly tax return in Sweden. On the other hand, if you pay ordinary Swedish income tax, you must complete, sign, and submit your tax return to Skatteverket. This also applies if you have property that is taxable in Sweden.

Remember that you always have to submit a Danish tax return when living in Denmark, even when you also declare your taxes in Sweden.