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Income Statements (Swedish abbreviation KU)

Income statement (Swedish abbreviation KU) is an income report for individuals and estates issued by anyone who pays for example salary, pension, interest or dividends. Income statements (KU) play an essential role in Swedish society and the Swedish tax system in that they are the very basis for the decision of the income tax which citizens pay. 

What is the information used for?

The amounts provided in a KU are used by the Swedish Tax Agency when the annual tax return is printed, i.e. information from employers, banks, insurance companies, etc., are printed onto the annual tax form which is then sent out to all private persons in Sweden.

The tax return is therefore a compilation of the individual's different incomes. Each person can easily verify that the information contained in the tax return is correct before approving it.

It is therefore important that the information in the KU:s is accurate and that the individual to which the information relates sends in corrections for any inaccurate information.  

Who are KU:s submitted for?

In accordance with Swedish law, KU:s must be submitted for natural persons and estates.

Who should submit a KU?

The law stipulates that anyone paying salaries, benefits, and pensions should submit a KU which indicates the amount of remuneration in terms of salary, benefits and pension, as well as any withheld tax.

This also applies when a bank or securities institution pays the interest, dividends and/or proceeds from the sale of securities.

Insurance companiesand other investment institutions should submit information on premiums paid for pension insurance as well as the value of a pension/endowment insurance. 


According to the Tax Procedure Act (SFS 2011:1244) (chapter 15) KU:s must be filed by anyone who has paid out taxable remuneration (including benefits in kind) for gainful employment to an individual or to the estate of a deceased person in Sweden. The act makes no difference between Swedish and foreign employers. This means that foreign employers/payers with no permanent establishment in Sweden have to file KU:s for salaries, wages, fees, and other taxable benefits in kind paid to an employee/payee in Sweden provided that the recipient

  1. has performed work in Sweden and is taxed for that income in Sweden or is covered by the Swedish social security system, or
  2. has performed work abroad and is covered by the Swedish social security system according to the EU Regulation, 1408/71 or 883/2004 (a certificate on form E 101 or A1) or according to a social security convention (a certificate of posting).

The KU:s must be filed no later than the 31st of January the year following the income year. A KU is generally filed on form SKV 2300 (Income statement for employers etc.), SKV 2340 (Income statement - Special income tax for non-residents (SINK)), SKV 2303 (Special income statement - Pensionable income and exchange of income statements) or the equivalent form in English, SKV 2300 en, 2343 and 2309.  

When KU:s are filed on paper forms they must be accompanied by a Summary of income statements (Sammandrag av kontrolluppgifter, form SKV 2304, or Summary, form SKV 2311). All forms can be ordered from the Swedish Tax Agency´s website, skatteverket.se.

Foreign employer sends the form to Skatteverket in Stockholm or Malmö. Employers in Albania, Bosnia-Herzegovina, Bulgaria, Denmark, France, the Faraoe Islands, Greece, Greenland, Iceland, Italy, Croatia, Macedonia, Montenegro, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Czech Republic, Turkey, Germany, Hungary and Austria send the form to Skatteverket, Utlandsskattekontoret, SE‑205 31 Malmö.

Employers in other countries to: Skatteverket, Utlandsskattekontoret, SE‑171 94 Stockholm.

It is also possible to file statements for the income year 2014 on EDP media. EDP media are sent to Skatteverkets inläsningscentral, Enhet 4300, SE‑839 86 Östersund. Please note that from the income year 2015 the option of submitting KU:s electronically via mobile media (CD, DVD, floppy disk, USB stick, etc.) have been removed to improve security.

A copy of the KU or the equivalent information on the employer's own form, must also be sent to the employee/payee.

Additional information in Swedish on the obligation to file KU:s and how to fill in the forms can be found in the brochure "Kontrolluppgifter - lön, förmåner m.m.", SKV 304. The brochure can be found on the Swedish Tax Agency's website, skatteverket.se. 

Instructions in English how to fill in the KU can be found in SKV 2300 en, 2343 and 2309.

Income statements (Swedish abbreviation KU)

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