Guide to the Swedish income tax return

If you have worked in Denmark and paid tax on your salary there, you normally do not have to pay tax on the same salary in Sweden. The income is exempt from Swedish tax under the applicable tax agreement.

Different rules apply to certain groups, including artists and flight crew. You can find more information under Salary from Denmark that is taxed in Sweden below.

Even if your salary is not taxed in Sweden, you must report it in your Swedish income tax return.

Under section 17, Other information, Övriga upplysningar, you should:

• tick the box to indicate that you have had employment income from abroad
• state that the income is salary
• state that the income is from Denmark
• enter the amount converted to SEK

In some situations, your salary and benefits from Denmark are taxable in Sweden.

This may apply, for example, if:

• you work as an artist or flight crew
• you work in Sweden for your Danish employer and the Öresund Agreement does not apply

If your Danish income is taxable in Sweden, you need to report it in SEK in your Swedish income tax return. Convert the relevant income to SEK before entering it in the appropriate box.

If you are covered by Danish social security, enter the income in box 1.5, Other pensionable income, Andra pensionsgrundande inkomster.

If you are covered by Swedish social security, enter the income in box 1.1, Salary, benefits, sickness benefit, etc., Lön, förmåner, sjukpenning m.m..

Under section 17, Other information, Övriga upplysningar, you should:

• tick the box to indicate that you have had income from abroad
• state that the income is from Denmark
• enter the amount in SEK

Under Other, Övrigt, you can provide additional information about:

• the type of income and the name of your employer
• the amount in DKK and converted to SEK
• where the work was performed

If you have worked as an artist and the income was also taxed in Denmark, you should request a credit for foreign tax, avräkning. State in SEK how much tax you paid on the income in Denmark.

Contributions to a Danish occupational pension

If you have an employer-administered pension scheme in Denmark, you may in some cases need to include both your employer's and your own pension contributions in your taxable income in Sweden.

This may apply, for example, if the Danish occupational pension is classified as endowment insurance, kapitalförsäkring, in Sweden, such as a 53 A insurance policy.

If you are unsure which amount to report, explain this under Other information, Övriga upplysningar.

Read about working abroad at Skatteverket

Read about declaring your foreign income at Skatteverket

If you have received Danish social security benefits, such as sickness or parental benefits from Udbetaling Danmark, or benefits from a Danish unemployment insurance fund, a-kasse, these are taxed in both Sweden and Denmark. You can receive a credit for the Danish tax when your Swedish tax is calculated.

Convert the gross amount to SEK and enter it in box 1.5, Other income that is not pensionable, Andra inkomster som inte är pensionsgrundande.

Under section 17, Other information, Övriga upplysningar, you should:

• indicate which type of income you have received
• state that the income is from Denmark
• enter the amount in SEK

If you have paid tax on the income in Denmark, enter the amount of Danish tax converted to SEK in Credit for foreign tax, Avräkning utländsk skatt.

Under Other, Övrigt, you can provide additional information about the type of income, such as parental benefits from Denmark.

If you do not know the final amount of Danish tax when you submit your Swedish tax return, state this in your tax return and provide the information as soon as you know the amount.

If you receive a pension from Denmark, you can see your pension income under My pages, Mina sidor, at skatteverket.se. The income is also included in the specification for Income Tax Return 1, Inkomstdeklaration 1, that accompanies your tax return.

If you receive a pension from Denmark, you will usually also be taxed on it in Sweden. You must report the pension income in your Swedish income tax return.

Convert the income to SEK and enter the amount in:

• box 1.3 for Danish state pension, folkepension, ATP and occupational pension, arbejdsmarkedspension
• box 1.4 for private pension

If you receive Danish disability pension, førtidspension, paid monthly, enter it in box 1.4, Private pension and annuity, Privat pension och livränta.

If you receive Danish disability pension, you are entitled to the Swedish tax reduction for sickness and activity compensation, skattereduktion för sjuk- och aktivitetsersättning. You must request the reduction yourself in the Övrigt field under section 17, Övriga upplysningar.

You can use Skatteverket's online service to convert foreign income to SEK.

Read about filing your foreign income on Skatteverket

Convert foreign income at skatteverket.se (in Swedish)

If you have paid tax in Denmark

If you have also paid Danish tax on your pension, enter the amount of tax paid in Denmark, converted to SEK, under Credit for foreign tax, Avräkning utländsk skatt.

If you do not know the final amount of Danish tax when you submit your Swedish tax return, state this in your tax return and provide the information as soon as you know the amount.

Read about pensions from other countries on skatteverket.se

Do you have pension savings in a life insurance policy?

If you live in Sweden and have a Danish pension plan in the form of pension insurance or endowment insurance, such as a 53 A insurance policy, you must report the value of the insurance in your Swedish tax return as the basis for Swedish yield tax.

Enter the amount in box 9.1 or 9.2.

You can find information on how to calculate and report the basis for yield tax at Skatteverket.

Read about yield tax on foreign life insurance at Skatteverket

If you have paid Danish pension yield tax, PAL tax, you are entitled to a reduction of the Swedish yield tax on your foreign life insurance.

Report this under section 17, Other information, Övriga upplysningar.

Do you have a Danish pension savings account that is not an insurance?

If you have a pension savings account through your Danish employer, you do not have to pay Swedish tax on the ongoing capital income from the pension account.

However, if you have a private pension savings account in Denmark, you must declare capital income, such as interest and dividends, in your Swedish tax return. See Interest income and Other capital income below.

If you have paid Danish PAL tax on your private pension savings account, you are entitled to claim a credit for the Danish tax. Enter the amount in SEK under section 17, Credit for foreign tax, Avräkning för utländsk skatt.

If you live in Sweden, you must declare your interest income in Sweden. If you have received interest income from a Danish bank, convert the amount to SEK and enter it in box 7.2.

Under section 17, Other information, Övriga upplysningar, you should:

• tick the box to indicate that you have had capital income
• state that the income is from Denmark
• enter the amount in SEK

You should not pay tax on the interest income in Denmark.

If you live in Sweden, you have unlimited tax liability and can deduct interest expenses in your Swedish tax return.

This also applies if you use the Danish cross-border rules and deduct the same interest expenses in your Danish tax assessment notice.

If you live in Sweden, you must pay tax on all capital income in Sweden. This includes, for example, income from shares and income from renting out or selling a private home.

Denmark may tax dividends from Danish shares at a maximum rate of 15 %. You are entitled to claim a credit for the Danish tax paid.

Under section 17, Other information, Övriga upplysningar, you should:

• tick the box to indicate that you have had capital income
• state that the income is from Denmark
• enter the amount in SEK

Enter the Danish tax paid, converted to SEK, under Credit for foreign tax, Avräkning utländsk skatt.

Read about declaring foreign income at Skatteverket