Read news from:
Austria
SHARE
COPY LINK
For members

MONEY

Ten new laws that come into force in Sweden in 2021

These are some of the law changes you may want to be aware of in Sweden this year.

Published: 5 January 2021 08:59 CET
Updated: 18 January 2021 08:10 CET
Ten new laws that come into force in Sweden in 2021
Some of these new laws may affect your economy. Photo: Fredrik Sandberg/TT

Standard income assessment for deferred tax on gains from housing sales abolished

When you sell a property in Sweden, you are liable to pay capital gains tax of 22 percent on any profit you make, but you can defer payment as long as you use the money to buy another home in the EU/EEA. If you bought your new house in Sweden you previously had to pay around 0.5 percent interest on the postponed tax – but that changed on January 1st, when Sweden scrapped these interest payments.

According to the Tax Agency (Skatteverket), this means that if you sold your home in Sweden 2014-2019, you may be entitled to money back. If you think this applies to you, you should contact Skatteverket, and you can also read more (in Swedish) here.

Deduction for household work expanded and ceiling raised

Sweden's RUT tax deductions, which means you can get money back on your taxes if you've had cleaning work done in your home, were expanded on January 1st.

This means that it now includes for example sending your clothes to a professional cleaner, furnishing services, and transporting old items to for example a second hand shop. The cap has also been raised to 75,000 kronor.

The Local's guides to your Swedish money:


Sweden's RUT deductions become more generous in 2021. Photo: Jonas Ekströmer/TT

Financial employer concept introduced for people living abroad but working temporarily in Sweden

On January 1st, Sweden introduced a new 'financial employer concept' to cover people who usually live abroad but are temporarily working in Sweden, and determine how income taxes should work for that person. The new law states that the key factor will not be who the employer is, but rather on whose behalf the work is carried out.

Provisions on registration of drone operators introduced

New rules for drone operators came into force on January 1st. This means that people who want to fly drones heavier than 0.25 kilos will have to apply for a drone licence, and a person in charge of flight will need to register for an operator ID.

Passport fees raised by 50 kronor

Those who wish to apply for a Swedish passport have to pay 400 kronor, rather than 350 kronor, as of January 1st. The reason is that the Police Authority's passport offices have been running a deficit in recent years.

Youth supervision – a new penalty for young offenders

This new rule, which came into force on January 1st, means that young offenders can be sentenced to ‘youth supervision', a sentence that will be delivered in cases where other kinds of penalties for young offenders are not harsh enough to reflect the nature of the crime or the person's previous criminal record. In practice, it could mean a curfew, or being barred from certain places.


Young offenders could be handed a curfew order. Photo: Johan Nilsson/TT

Tax reduction introduced for people who make green investments

From January 1st, people who make green investments can get tax deductions of 15 percent for solar cells and 50 percent for storing self-produced electrical energy and charging points for electrical vehicles – although no more than 50,000 per person and year. The new model will be similar to tax deductions for cleaning and home renovation services (ROT & RUT) so the buyer will benefit at the point of purchase.

Introduction of a regional tax reduction in certain sparsely populated municipalities

This one came into force on December 1st, 2020, but takes into account the start of the tax year beginning after December 31st, 2019. It means that people who live in certain rural municipalities – mainly in Norrland and north-western Svealand – will get a tax cut of 1,675 kronor per year.

Supplementary provisions in the Withdrawal Agreement between the UK and the EU

The post-Brexit transition period ended on December 31st, 2020, which means that new regulations that came into force in Sweden on December 1st have now fully replaced the previous ones. For Brits in Sweden, this means that they will have to apply to the Swedish Migration Agency for a new residence status to protect their future in Sweden.

Provisions on reduction in employers' social security contributions for the first employee made permanent

Since 2017 it has been possible for some one-man operations to reduce social security contributions when they hire their first employee. These rules were temporary and set to expire at the end of 2021, but will instead become permanent from January 1st, 2021.

These are examples of some of the new laws that come into force in Sweden in 2021. A full list of all laws, including temporary laws introduced as a result of the coronavirus pandemic, can be found in English here, and a more thorough explanation in Swedish here.

Member comments

Log in here to leave a comment.
Become a Member to leave a comment.
For members

MONEY

How to avoid falling victim to tax scams in Sweden

Sweden's tax agency, Skatteverket, warns of an increase in scams when it's time for Swedish tax-payers to declare their taxes.

Published: 12 March 2024 13:40 CET
How to avoid falling victim to tax scams in Sweden

Anyone who earned more than 22,208 kronor last year received their tax returns digitally last week, marking the start of tax season.

That also means an expected peak in tax-related scams, Skatteverket warns.

Most of the scams are so-called phishing scams, meaning attempts to steal the victims’ personal information. Fraudsters may for example email a person, pretending to represent Skatteverket, and ask them for, among other things, their banking details.

“We’re seeing these in all channels. They use fake emails, SMS, letters and in some cases even phone calls. It is particularly common in tax declaration times – just when we’re about to send out the tax returns, the e-service opens and it’s possible to declare – but above all when it’s time for tax rebates,” Jan Janowski, a Skatteverket expert, told Swedish news agency TT.

A scam email might for example state that you’re entitled to a tax rebate and that you should click a link to receive it. Don’t click any links, open any attachments or reply to the message. Skatteverket advises that you immediately delete the email or text message.

Another common scam is that you receive a text message claiming to be from Skatteverket, telling you that you owe them money and you need to log in to calculate the amount. The website you’re urged to log in via does not belong to Skatteverket. Don’t click the link.

The agency stresses that it never asks people for their banking details. The exception is that you may be asked for your bank account information if you log into Skatteverket’s website to declare your taxes, but that always first requires you to log into the site.

To receive your tax rebate, you need to inform Skatteverket of your bank account number. You do this not by clicking a link in an email or SMS, but by logging into their website using a digital ID, for example BankID, and submitting your details. Only do this on your own initiative. If someone calls you and asks you to log in with your BankID during the phone call, don’t do it. That’s another common scam.

Skatteverket will also never call you to ask for your bank account or credit card number.

It will be possible to declare your taxes from March 19th. You’ll receive any tax rebate you’re owed by mid-April or early June, depending on when you submit your tax return. These are the dates when fraudsters are likely to attempt the most scams.

SHOW COMMENTS