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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.
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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