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Income Statements

Income statement (Swedish abbreviation KU) is an income report for individuals and estates issued by anyone who pays for example salary, pension, interest or dividends. Income statements play an essential role in Swedish society and the Swedish tax system in that they are the very basis for the decision of the income tax which citizens pay.

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What is the information used for?

The amounts provided in an income statement are used by the Swedish Tax Agency when the annual tax return is printed, i.e. information from employers, banks, insurance companies, etc., 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 different 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 KU:s is accurate and that the individual to which the information relates sends in corrections for any inaccurate information.  

Who are income statements submitted for?

In accordance with Swedish law, an income statement must be submitted for natural persons and estates.

Who should submit an income statement?

The law stipulates that anyone paying salaries, benefits, and pensions should submit an income statement 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. 


According to the Tax Procedure Act (SFS 2011:1244) (chapter 15) income statements 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. The act makes no difference between Swedish and foreign employers. This means that foreign employers/payers with no permanent establishment in Sweden have to file income statements 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 income statements must be filed no later than the 31st of January the year following the income year. An income statement is generally filed on form SKV 2300 (Income statement for employers etc.), SKV 2340 (Income statement - Special income tax for non-residents (SINK)), SKV 2303 (Special income statement - Pensionable income and exchange of income statements) or the equivalent form in English, SKV 2300 en, 2340 en and 2303 en.  

When income statements are filed on paper forms they must be accompanied by a Summary of income statements (Sammandrag av kontrolluppgifter, form SKV 2304, or the equivalent form in English, Summary, form SKV 2304 en). All forms can be ordered from the Swedish Tax Agency's website, skatteverket.se.

Foreign employer sends the form to Skatteverket in Solna 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 the form to Skatteverket, Utlandsskattekontoret, SE‑205 31 Malmö.

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

A copy of the income statement 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 income statements and how to fill in the forms can be found in the brochure "Kontrolluppgifter - lön, förmåner m.m.", SKV 304.

Instructions in English how to fill in the income statement can be found in SKV 2300 en, 2340 en and 2303 en.


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