Important information when working in Sweden

Workshop vihrea

The new year comes with new tax regulations. This new rule will apply to foreign employers temporarily working in Sweden.

From 1st of January 2021 new rules will apply when working in Sweden. A non-Swedish employer without a permanent establishment in Sweden must be registered as an employer in Sweden and deduct preliminary tax at 30 % from payments for work carried out in Sweden.

Also, employees who temporary works in Sweden as outsourced personnel must pay tax in Sweden if working more than 15 consecutive days or more than 45 days in a calendar year. The employer must therefore make a deduction for preliminary tax for the outsourced employees.

Like before a company need to be registered as an employer in Sweden if it has a permanent establishment in Sweden. The employer must declare the tax deductions in a monthly PAYE tax return to the Swedish Tax Agency.

Greenstep Sverige AB can provide the service to help your foreign company to be registered and declare correctly in Sweden and provide services regarding how the new rules will affect your company.

For more information, please contact:

Nathalie Boquist (, Tax/Legal
Greenstep Sverige AB