KU53 – Income statement – Life insurance intermediation

This form must be submitted by a person who has intermediated a foreign insurance in Sweden if the policy holder must pay Swedish tax on returns from the insurance.

A policy holder who is subject to unlimited tax liability in Sweden, or is a Swedish partnership, must pay tax on returns from an endowment insurance or a pension insurance that has been issued by an insurance company that is not conducted from a permanent establishment in Sweden. A person who is subject to unlimited tax liability in Sweden is

• a natural person who resides or has habitual abode in Sweden or have previously lived in Sweden and has close ties with the country, or
• a legal person on account of his registration, or, if there has been no registration, the place of the registered office or any other such circumstance is to be regarded as a Swedish legal entity.