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Hello, 

My partner and I are moving to Sweden. He would like to continue working for his existing company. We are considering whether the status of an employee or self-employed is preferable.for tax reasons. 

If he were kept as an employee, we presume he would be subject to Swedish taxes (even though working for a UK company) and that his UK employer is likely to be liable to pay Swedish taxes (e.g. payroll tax). Is that correct? 

If he were to work in Sweden on a self-employed basis (enskild firma), what would be the approximate tax rate be on an income of 45,000 SEK a month? I had assumed it was c.50% but I see in other answers it could be nearer 35%. 

Thanks

Dan 

3 Kommentarer
  1. anon
    D Andersson
    maj 25, 2017

    Hi Dan,

    Since your partner will be living in Sweden he will be unlimited taxable in Sweden which means that taxes must be paid in Sweden if the work is done in Sweden.

    Probably it is better to be self-employed since the company in the UK doesn´t have to register itself as an employer in Sweden. The tax would be approximately 38 percent if income is 45 000 SEK a month before social fees. This is excluding VAT.

    If you start as self-employed it is important that you have a bookkeeping and register yourself at the tax office. You can contact us if you need help with this.

    Kind regards

    Daniel

    Daniel Andersson är skattejurist hos Skattepunkten AB.
    Detta är ett kort svar. Vill du ha mer hjälp kan du få en offert.

  1. anon
    DanUK
    maj 26, 2017

    Thanks very much. 

    Just to clarify - is the 38% rate of tax inclusive of social fees or would they be payable in addition? If social fees are separate, what % would they be? 

    Best regards

    Dan 

  1. anon
    D Andersson
    maj 26, 2017

    Hi Dan,

    38 percent is the total tax including social fees.

    Kind regards

    Daniel

    Daniel Andersson är skattejurist hos Skattepunkten AB.
    Detta är ett kort svar. Vill du ha mer hjälp kan du få en offert.