Moving to Sweden
If you have moved to Sweden from abroad and are planning to live here for one year or more you should normally be registered in the Swedish Population Register. To be registered in the Swedish Population Register means that you have a personal identity number and that you are registered as living at a certain address and property. In addition to that, your marital status, spouse (if applicable), children and parents are also registered in the register. To be registered you must apply in person to the Swedish Tax Agency.
Make sure you bring the following documents when visiting the Tax Agency:
- a valid passport (if you are a citizen of a country in the European Economic Area (EEA) or Switzerland, a valid passport or a valid national identity card).
- a residence permit and residence permit card if you are a citizen of a country outside the EEA or if you are stateless.
- documentation that shows your right of residence (if you are an EEA citizen). See below for Documentation for right of residence.
- marriage certificate or other document that confirms your relation to a family member who is an EEA citizen and has right of residence in Sweden. Please bring also a residence permit card if you have one.
- documentation proving your marital status.
- birth certificates if you have children.
If you are a citizen of a country outside of the EEA or stateless, you must apply for a residence permit for Sweden. You can apply for this permit at a Swedish embassy or consulate in the country from which you are migrating. This procedure also applies to citizens of Switzerland.
Right of residence
If you are a citizen of the EEA you may have right of residence in Sweden. If you have right of residence you do not need to have a residence permit. This is in purpose to facilitate the right to move freely within the EU.
You have right of residence if, in addition to being an EEA citizen, you fulfill one of the following conditions:
- you have employment, provide services or are self-employed in Sweden
- you are registered as studying in an approved educational establishment in Sweden and have comprehensive health insurance
- you have sufficient funds for the support of yourself and your family and comprehensive health insurance valid for residence in Sweden for all family members
- you are seeking employment in Sweden with realistic prospects of achieving employment
In order to be registered in the Swedish population register, you need to show your right of residence for at least one year, if you are an EEA citizen.
An EEA citizen who is seeking employment can have right of residence in Sweden but cannot be registered in the Swedish population register on those grounds. This is due to the fact that EEA citizens seeking employment only have the right to stay in Sweden for six months.
Family members of an EEA citizen with right of residence can also claim right of residence and as such do not need to have a residence permit.
Documentation of right of residence
When you visit the Tax Agency to register your move to Sweden, it is important to bring all the documentation that shows you have right of residence for at least one year, if you are an EEA citizen. This will facilitate the Tax Agency´s handling of your application. Depending on what you are going to do in Sweden, you need to bring different documentation, see below.
For US citizens working in Sweden
FATCA (Foreign Account Tax Compliance Act) is a United States of America (US) legislation giving the US federal government increased possibilities to find and tax US citizens, people who have a right to reside in the us, etc. (so-called US persons). FATCA means that financial companies worldwide, including banks and asset managing firms, are required to submit information on incomes and assets to the US federal tax authority, the Internal Revenue Service. FATCA is in effect since July 1st, 2014. Sweden has entered into an agreement with the US regarding FATCA. In broad strokes, the agreement with the US means that financial companies active in Sweden are obligated to submit information in accordance with FATCA to the Swedish Tax Agency, whom will then forward this information to the US.
On 18 February 2015, the Swedish Parliament decided on the new laws and regulations needed to implement Sweden's agreement with the United States. The Parliamentary decision means that the government's proposals in Bill 2014/15:41 were adopted. This means, for example, the introduction of
- a new law on the identification of reportable accounts with respect to the agreement
- changes to tax procedure act
- new legislation on the exchange of information with respect to the agreement
- consequential amendments to the Income Tax Act and other laws.
The provisions enter into force on 1 April 2015.
- Bill 2014/15:41 Implementation of the Agreement between the Government of Sweden and the Government of the United States to improve international compliance of the tax rules and to implement FATCA
If you are employed in Sweden you need to show a certificate of employment from your employer in Sweden. The certificate of employment should include the following:
- your name and your employer's name
- terms of employment
- name of a contact person at your workplace
- your employer's corporate identity number.
The proof of employment must be signed by you and your employer.
If you intend to provide a service in Sweden you are required to show this with a certificate, agreement or similar document. The certificate should state the type of service you provide and how long you intend to provide the service.
If you are self-employed you are required to show that you have an enterprise in Sweden.
Your business does not need to be up and running, but planning and preparation for your business needs to have begun. Possible documentation to show this:
- F-tax certificate
- a registration certificate for the company
- a lease agreement for necessary premises
- proof of previous experience and skills
- VAT accounts.
If you are going to study in Sweden you must provide a matriculation letter or proof of registration as a student at a university or college. Also bring a certificate of admission from your school showing the time period of your studies. You need to show that you have comprehensive health insurance valid for a year in Sweden (for students the European health insurance card should be shown). You also need to submit a self-signed assurance that you have sufficient funds for your support for the duration of your studies.
Person with own funds
If you intend to live off your own means in Sweden you are required to show that you have the possibility of doing so. You can do this by providing, for example, bank statements from your bank or a certificate confirming that you have a pension.
You also need to show that you have comprehensive health insurance valid for residency in Sweden for a full year. You can do this by providing one of the following certificates from a State authority or agency from another EEA country:
Please notice that the certificate must be valid for a year from the moving date to Sweden.
If you have moved to Sweden with a member of your family who has right of residence, or moved to a member of your family with right of residence already living in Sweden, you must prove that you are related or partner. The proof could be a marriage certificate or birth certificate.
If you have any questions you are welcome to contact Tax Information (Skatteupplysningen) at 0771-567 567.
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