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End-of-year tasks/Income statements

An income statement (Swedish abbreviation KU) is an income report for individuals and estates issued by anyone who pays e.g. salary, pension, interest or dividends. Income statements (KU:s) play an essential role in Swedish society and in the Swedish tax system as they are the very basis on which the decision for  the amount of income tax each citizen pays is made.

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, e.g. information from employers, banks, and insurance companies 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 various 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 income statements is accurate and, if any information is incorrect, that the individual should make the necessary corrections and send them back .

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


  1. Obligation to file Statements of Income in connection with cross border business activity
  2. Berry-buyers may be employers

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. This act makes no distinction between Swedish and foreign employers. This means that foreign employers/payers with no permanent establishment in Sweden will 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: i.e. no later than the 31st of January 2016 for the income year 2015 and no later than 31st of January 2017 for the income year 2016 etc.

A KU is generally filed on form SKV 2300 (Kontrolluppgift från arbetsgivare m.fl.), SKV 2340  (Kontrolluppgift - Särskild inkomstskatt för utomlands bosatta (SINK)) and SKV 2303 (Särskild kontrolluppgift - Pensionsgrundande inkomst och utbyte av kontrolluppgifter ) or the equivalent form in English, SKV 2300_en (Income statement for employers), 2340_en (Income statement - Special income tax for non-residents (SINK)) and 2303 _en (Special income statement - Pensionable income and exchange of income statements).

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 2304_en). All forms can be ordered from the Tax Agency or from the Swedish Tax Agency´s website: www.skatteverket.seexternal link.

Foreign employers send their forms 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 their forms to Skatteverket, Utlandsskattekontoret, SE 205 31 Malmö.

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

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: www.skatteverket.seexternal link. Within Sweden you can use the Tax Agency's customer service line at 020-567 000 to order different kinds of forms and brochures. Instructions in English on how to fill in the KU can be found in the income statements, SKV 2300_en, 2340_en and 2303_en.


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