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A person who is liable to pay income tax in Sweden is required to pay preliminary tax during the income year. To calculate how much tax is to be paid, the company must submit a preliminary tax return. The Swedish Tax Agency then calculates the preliminary tax and notifies the company on how much tax is to be paid each month.
The year following the income year (the year of assessment) the company submits an income tax return and states the result of the income year (the tax year). Based on the income tax return, the Swedish Tax Agency calculates the final tax. The final tax is compared to the preliminary tax payments made during the tax year. If the company has overpaid it will receive a refund, and if it has underpaid it will owe an additional amount to be paid.
Foreign legal persons pay an income tax of 22 % of the taxable profit. Sole traders (natural persons) normally pay both income tax and social security contributions, so-called ‘self-employed contributions´. The debited preliminary tax will encompass both income tax and self-employed contributions. Applicable EU law and conventions on social security may in some cases limit the contributions to be paid.
General and limited partnerships registered under Swedish law (Swedish partnerships) are unlimitedly liable for income tax if they have a permanent establishment in Sweden. If business is conducted by the partnership from a permanent establishment the owner must submit a preliminary tax return for the calculation of preliminary tax.
A foreign entrepreneur that applies for an approval for Swedish F-tax is required to submit a preliminary tax return, whether it has a permanent establishment in Sweden or not. Anyone who submits a preliminary tax return may, during the income year (tax year), adjust the original information by submitting a new preliminary tax return. The Swedish Tax Agency can then adjust the debited preliminary tax.
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