Ending your tax residency in Sweden is a significant decision that involves several legal steps. This guide will help you navigate the process comprehensively and ensure you comply with all necessary regulations.
Step 1: Deregister from the Swedish Population Register
The first step in ceasing your tax residency in Sweden is to deregister from the Swedish Population Register (Folkbokföring). You need to notify the Swedish Tax Agency (Skatteverket) of your move abroad by submitting form SKV 7665. This form should be submitted well in advance of your departure date. Once deregistered, your personal identification number (personnummer) will be deactivated for tax purposes.
Step 2: Update Your Address
After deregistering, you must provide the Swedish Tax Agency with your new address abroad. This can be done through the Skatteverket's online services or by submitting a written notification. Keeping your address updated is crucial for receiving any future correspondence from Swedish authorities.
Step 3: Settle Outstanding Taxes
Before you leave Sweden, ensure that all your outstanding taxes are settled. This includes income tax, property tax, and any other taxes you are liable for. You can check your tax status and make payments through the Skatteverket's online portal.
Step 4: Close Swedish Bank Accounts
It is advisable to close any Swedish bank accounts that you no longer need. Inform your bank of your move and follow their procedures for closing accounts. Ensure that you have transferred any remaining funds to your new bank account abroad.
Step 5: Terminate Employment and Social Security
If you are employed in Sweden, notify your employer of your departure and ensure that your employment is officially terminated. Additionally, inform the Swedish Social Insurance Agency (Försäkringskassan) to cease your social security contributions. This is important for avoiding any future liabilities.
Step 6: Review and Cancel Subscriptions and Contracts
Review any subscriptions, memberships, or contracts you have in Sweden, such as gym memberships, insurance policies, and utility contracts. Make sure to cancel or transfer them to avoid incurring unnecessary charges while you are abroad.
Step 7: File Final Tax Return
Finally, you must file a final tax return (Inkomstdeklaration) for the income earned during the last year of your tax residency in Sweden. Submit this return to the Swedish Tax Agency by the specified deadline to ensure compliance with Swedish tax laws.
Legal References
- Swedish Income Tax Act (Inkomstskattelagen) 1999:1229
- Swedish Tax Procedure Act (Skatteförfarandelagen) 2011:1244
- Swedish Population Registration Act (Folkbokföringslagen) 1991:481
- Swedish Social Insurance Code (Socialförsäkringsbalken) 2010:110
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