This form should be used for non-Swedish enterprises that provide cross-border insurance services or Pan-European Personal Pension Products (PEPPs) in Sweden without having a permanent establishment here.
The form must be submitted for those parties that are liable to pay yield tax in Sweden on foreign life insurance or PEPPs, including:
Life insurance refers to pension or endowment insurance, and occupational pension agreements that are comparable to pension or endowment insurance.
The information provided must relate to the capital base of the insurance or PEPP in question. Different methods are used for calculating the capital base for pension and endowment insurance (or comparable products). The capital base for a PEPP is calculated in the same way as for endowment insurance.
The capital base for pension insurance is the value of the insurance at the beginning of the tax year.
The capital base for endowment insurance is the value of the insurance at the beginning of the financial year, plus a portion of the value of insurance premiums paid during the financial year. Please note that you should only include 50% of the value of premiums paid during the second half of the financial year.
Please specify whether this statement of earnings and deductions is related to pension insurance, endowment insurance or a PEPP in field 654.
If statements are filed on paper forms they should always be accompanied by form Summary – Income statements (SKV 2304 en) Opens in new window..
In most cases, the relevant address is stated on the form. If no address is given, please send the form to:
205 30 Malmö
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