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Cross border financial business activity

This information relates to the cross border business of foreign insurance companies, credit and securities institutions, investment funds or management companies.

Actions: ”Commit to submit income statement” länk till Förbindelse / Undertaking, SKV 2745 ”Find out more about income statements” länk till Financial income statements

Obligation to file Income Statements in connection with cross border business activity Before starting business activities in Sweden, foreign insurance companies, credit and securities institutions, investment funds and management companies, who are intending to conduct business in Sweden without establishing a branch or similarly establishing in Sweden, must send an undertaking to file income statements to the Swedish Financial Supervisory Authority (Finansinspektionen). This in accordance with Chapter 23, Section 5, of the Swedish Tax Procedure Act (2011:1244). The Income statements are to be submitted to the Swedish Tax Agency (Skatteverket).

Income statements are to be submitted no later than 31 January of the year following the income year. Income statements are to be submitted for persons resident in Sweden and estates.

Income statements for pension- and endowment insurance must also be submitted for legal entities who are fiscally domiciled in Sweden. Income statements can be submitted on paper forms through an electronic format.

Information about computer-based reporting is available in the brochure "E-filing income statements - a technical description" (SKV 260 B).

Information must be submitted on:

interest income and interest expense
returns (interest etc.) and transfer (sales etc.) of bonds
returns (dividends etc.) and transfer (sales etc.) of shares and other securities
transfer/issuance/completion of options
completion of futures
transfer (sales) of shares in investment funds
capital basis of foreign pension and endowment insurance
standard income for investment savings account and investment funds

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Cross border financial business activity

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Cross border financial business activity

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