Three Tests in One Sentence, and the Only Number Anyone Quotes Is Not in the Act
Answer
The general rule applies to you
No exception is recorded for citizens of Peru on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
127 exceptions recorded across 48 countries · none match Peru to Sweden · When you become a tax resident
Chapter 3, section 3 of the Income Tax Act makes three kinds of person unlimitedly liable to Swedish tax: someone resident in Sweden, someone who stays here permanently, and someone with an essential connection to Sweden who was previously resident here. Unlimited liability means tax on all income, Swedish and foreign. What the Act conspicuously does not do is define the second test. There is no period anywhere in chapter 3 attached to stadigvarande vistelse; the six months everybody quotes comes from Skatteverket, which states it as a continuous period of six months or more, says a temporary absence abroad can count inside it, and says an absence of six months or more always breaks it. The third test is the one that catches people leaving. Section 7 lists ten factors for an essential connection - a home equipped for year-round use, family here, a business here, economic influence, real property - and then reverses the burden of proof: for five years after you leave you are presumed to have one, and it is for you to show you do not. That presumption applies only to Swedish citizens and to people who lived or stayed here for at least ten years.
At a glance
- Tests for unlimited liability
- Resident here, staying here permanently, or an essential connection after a previous residence
Chapter 3, section 3, first paragraph of the Income Tax Act.
- Period in the Act for a permanent stay
- None stated in chapter 3 of the Income Tax Act
Chapter 3 was read in full. The expression stadigvarande vistas is used and never defined, and no number of days or months is attached to it anywhere in the chapter.
- What the tax agency says that period is
- A continuous period of six months or more
Skatteverket's page for new arrivals who will work as employees. It is the agency's statement of the test, not the Act's.
- What breaks a permanent stay
- An absence abroad of six months or more, always
Skatteverket's page for new arrivals. A shorter absence can be counted inside the Swedish stay.
- What counts as being in Sweden
- Spending the night here
Skatteverket's page for new arrivals, which uses the daily rest as the measure and gives a cross-border commuter as the counter-example.
- Reach of unlimited liability
- All income, in Sweden and abroad
Chapter 3, section 8 of the Income Tax Act.
- Presumption after leaving
- Five years, with the burden on you
Chapter 3, section 7, second paragraph of the Income Tax Act, which applies only to Swedish citizens and to people resident or permanently staying here for at least ten years.
- Special income tax for non-residents
- 22.5 per cent
Section 7 of the Act on special income tax for persons resident abroad. A version entering into force on 1 January 2027 sets it at 20 per cent.
- Electing out of it
- Possible, by asking to be taxed under the Income Tax Act
Section 4 of the Act on special income tax for persons resident abroad, which the taxpayer requests for a given tax year.
Requirements
- For unlimited liability, residence in Sweden, a permanent stay here, or an essential connection after a previous residence
- For someone who has left, evidence rebutting the five-year presumption, if you are a Swedish citizen or lived here ten years
- For someone not unlimitedly liable, either special income tax for non-residents or an election to be taxed under the Income Tax Act instead
Country-level policy
Almost everything a person moving to Sweden wants turns on a single administrative act that is not an immigration decision at all: being entered in the population register. Section 3 of the Population Registration Act makes that turn on one test - whether you can be expected regularly to spend the night in the country for at least a year - and section 4 says a foreigner who needs a permit or a right of residence can only be registered once that condition is met. From there the consequences run outwards. Health care is owed by the region to the person resident within it. Residence-based social insurance opens for a person expected to stay more than a year, and benefits reach back only three months before the agency was told. And since 1 May 2026 the register works in the other direction too: a driving licence issued outside the EEA stops being valid in Sweden once its holder has been registered for more than a year. Registration is what makes a person present here into a person living here, and it is the same one-year expectation in all three statutes.
What applies to you
Nothing changes for a citizen of Peru
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Följande personer är obegränsat skattskyldiga:»Our translation - not official
The following persons are unlimitedly liable to tax:
The whole of Swedish personal tax residence is the three points that follow this line.
Read it at the sourceAbout this source
The Swedish parliament's public database of the Svensk författningssamling, serving every Act and ordinance as a single consolidated page at a stable address of the form /sv/dokument-och-lagar/dokument/svensk-forfattningssamling/<slug>_sfs-YYYY-NNN/. Each record prints the SFS number, the department responsible, the date of issue and an Ändrad line naming the last amending SFS incorporated, and each amended section carries in its own body the Act that gave it its present wording. Provisions not yet in force are printed alongside the current text and marked /Träder i kraft I:<date>/, and repealed sections are kept in place reading Har upphävts genom lag (YYYY:NNN), so the page shows what has gone as well as what is there. Transitional provisions are printed at the foot under Övergångsbestämmelser, but only for those amending Acts that have them.
Standing: Maintains the text in force
Cannot be cited for: The Ändrad line names the last amendment incorporated. It is not a sweep date and must not be recorded as a consolidation cut-off: it says nothing about when the page was last checked against the statute book. The consolidations are unofficial - the authentic text is the Svensk författningssamling as published by the Government Offices - and riksdagen prints a link to the Government Offices' own full text beside each record. An amending Act's own entry-into-force date is usually not on the page at all: where the Act has no transitional provisions, the date has to be read in the SFS as published. Where a section exists in several future versions the page prints them all, so an article number alone does not identify the text in force. The site is a Next.js application serving the whole statute inside the initial HTML; the extraction service returns nothing at all for some of the larger documents, which has to be met with a direct fetch rather than read as an absence.
We re-read it every 45 days. More about this source
«Den som är bosatt i Sverige.»Our translation - not official
A person who is resident in Sweden.
The first test. The Income Tax Act does not define bosatt; in practice it tracks registration in the population register, which is governed by the Population Registration Act.
Read it at the sourceAbout this source
The Swedish parliament's public database of the Svensk författningssamling, serving every Act and ordinance as a single consolidated page at a stable address of the form /sv/dokument-och-lagar/dokument/svensk-forfattningssamling/<slug>_sfs-YYYY-NNN/. Each record prints the SFS number, the department responsible, the date of issue and an Ändrad line naming the last amending SFS incorporated, and each amended section carries in its own body the Act that gave it its present wording. Provisions not yet in force are printed alongside the current text and marked /Träder i kraft I:<date>/, and repealed sections are kept in place reading Har upphävts genom lag (YYYY:NNN), so the page shows what has gone as well as what is there. Transitional provisions are printed at the foot under Övergångsbestämmelser, but only for those amending Acts that have them.
Standing: Maintains the text in force
Cannot be cited for: The Ändrad line names the last amendment incorporated. It is not a sweep date and must not be recorded as a consolidation cut-off: it says nothing about when the page was last checked against the statute book. The consolidations are unofficial - the authentic text is the Svensk författningssamling as published by the Government Offices - and riksdagen prints a link to the Government Offices' own full text beside each record. An amending Act's own entry-into-force date is usually not on the page at all: where the Act has no transitional provisions, the date has to be read in the SFS as published. Where a section exists in several future versions the page prints them all, so an article number alone does not identify the text in force. The site is a Next.js application serving the whole statute inside the initial HTML; the extraction service returns nothing at all for some of the larger documents, which has to be met with a direct fetch rather than read as an absence.
We re-read it every 45 days. More about this source
«Den som stadigvarande vistas i Sverige.»Our translation - not official
A person who stays permanently in Sweden.
The second test, in six words and with no period attached to it anywhere in the chapter.
Read it at the sourceAbout this source
The Swedish parliament's public database of the Svensk författningssamling, serving every Act and ordinance as a single consolidated page at a stable address of the form /sv/dokument-och-lagar/dokument/svensk-forfattningssamling/<slug>_sfs-YYYY-NNN/. Each record prints the SFS number, the department responsible, the date of issue and an Ändrad line naming the last amending SFS incorporated, and each amended section carries in its own body the Act that gave it its present wording. Provisions not yet in force are printed alongside the current text and marked /Träder i kraft I:<date>/, and repealed sections are kept in place reading Har upphävts genom lag (YYYY:NNN), so the page shows what has gone as well as what is there. Transitional provisions are printed at the foot under Övergångsbestämmelser, but only for those amending Acts that have them.
Standing: Maintains the text in force
Cannot be cited for: The Ändrad line names the last amendment incorporated. It is not a sweep date and must not be recorded as a consolidation cut-off: it says nothing about when the page was last checked against the statute book. The consolidations are unofficial - the authentic text is the Svensk författningssamling as published by the Government Offices - and riksdagen prints a link to the Government Offices' own full text beside each record. An amending Act's own entry-into-force date is usually not on the page at all: where the Act has no transitional provisions, the date has to be read in the SFS as published. Where a section exists in several future versions the page prints them all, so an article number alone does not identify the text in force. The site is a Next.js application serving the whole statute inside the initial HTML; the extraction service returns nothing at all for some of the larger documents, which has to be met with a direct fetch rather than read as an absence.
We re-read it every 45 days. More about this source
«Den som har väsentlig anknytning till Sverige och som tidigare har varit bosatt här.»Our translation - not official
A person who has an essential connection to Sweden and who was previously resident here.
The third test, and the only one with two cumulative limbs: a connection now, and a residence before. Someone who never lived here cannot fall into it however much property they own.
Read it at the sourceAbout this source
The Swedish parliament's public database of the Svensk författningssamling, serving every Act and ordinance as a single consolidated page at a stable address of the form /sv/dokument-och-lagar/dokument/svensk-forfattningssamling/<slug>_sfs-YYYY-NNN/. Each record prints the SFS number, the department responsible, the date of issue and an Ändrad line naming the last amending SFS incorporated, and each amended section carries in its own body the Act that gave it its present wording. Provisions not yet in force are printed alongside the current text and marked /Träder i kraft I:<date>/, and repealed sections are kept in place reading Har upphävts genom lag (YYYY:NNN), so the page shows what has gone as well as what is there. Transitional provisions are printed at the foot under Övergångsbestämmelser, but only for those amending Acts that have them.
Standing: Maintains the text in force
Cannot be cited for: The Ändrad line names the last amendment incorporated. It is not a sweep date and must not be recorded as a consolidation cut-off: it says nothing about when the page was last checked against the statute book. The consolidations are unofficial - the authentic text is the Svensk författningssamling as published by the Government Offices - and riksdagen prints a link to the Government Offices' own full text beside each record. An amending Act's own entry-into-force date is usually not on the page at all: where the Act has no transitional provisions, the date has to be read in the SFS as published. Where a section exists in several future versions the page prints them all, so an article number alone does not identify the text in force. The site is a Next.js application serving the whole statute inside the initial HTML; the extraction service returns nothing at all for some of the larger documents, which has to be met with a direct fetch rather than read as an absence.
We re-read it every 45 days. More about this source
«För att avgöra om en person som tidigare har varit bosatt i Sverige har väsentlig anknytning hit ska följande beaktas:»Our translation - not official
In order to determine whether a person who was previously resident in Sweden has an essential connection here, the following shall be taken into account:
The ten factors that follow are a list to be weighed, not conditions. No single one decides the question.
Read it at the sourceAbout this source
The Swedish parliament's public database of the Svensk författningssamling, serving every Act and ordinance as a single consolidated page at a stable address of the form /sv/dokument-och-lagar/dokument/svensk-forfattningssamling/<slug>_sfs-YYYY-NNN/. Each record prints the SFS number, the department responsible, the date of issue and an Ändrad line naming the last amending SFS incorporated, and each amended section carries in its own body the Act that gave it its present wording. Provisions not yet in force are printed alongside the current text and marked /Träder i kraft I:<date>/, and repealed sections are kept in place reading Har upphävts genom lag (YYYY:NNN), so the page shows what has gone as well as what is there. Transitional provisions are printed at the foot under Övergångsbestämmelser, but only for those amending Acts that have them.
Standing: Maintains the text in force
Cannot be cited for: The Ändrad line names the last amendment incorporated. It is not a sweep date and must not be recorded as a consolidation cut-off: it says nothing about when the page was last checked against the statute book. The consolidations are unofficial - the authentic text is the Svensk författningssamling as published by the Government Offices - and riksdagen prints a link to the Government Offices' own full text beside each record. An amending Act's own entry-into-force date is usually not on the page at all: where the Act has no transitional provisions, the date has to be read in the SFS as published. Where a section exists in several future versions the page prints them all, so an article number alone does not identify the text in force. The site is a Next.js application serving the whole statute inside the initial HTML; the extraction service returns nothing at all for some of the larger documents, which has to be met with a direct fetch rather than read as an absence.
We re-read it every 45 days. More about this source
«om han har en bostad här som är inrättad för åretruntbruk»Our translation - not official
whether he has a dwelling here equipped for year-round use
The factor that most often decides a departure in practice: a dwelling fitted out for year-round use. A summer house is a different thing and the Act says so by the words it chose.
Read it at the sourceAbout this source
The Swedish parliament's public database of the Svensk författningssamling, serving every Act and ordinance as a single consolidated page at a stable address of the form /sv/dokument-och-lagar/dokument/svensk-forfattningssamling/<slug>_sfs-YYYY-NNN/. Each record prints the SFS number, the department responsible, the date of issue and an Ändrad line naming the last amending SFS incorporated, and each amended section carries in its own body the Act that gave it its present wording. Provisions not yet in force are printed alongside the current text and marked /Träder i kraft I:<date>/, and repealed sections are kept in place reading Har upphävts genom lag (YYYY:NNN), so the page shows what has gone as well as what is there. Transitional provisions are printed at the foot under Övergångsbestämmelser, but only for those amending Acts that have them.
Standing: Maintains the text in force
Cannot be cited for: The Ändrad line names the last amendment incorporated. It is not a sweep date and must not be recorded as a consolidation cut-off: it says nothing about when the page was last checked against the statute book. The consolidations are unofficial - the authentic text is the Svensk författningssamling as published by the Government Offices - and riksdagen prints a link to the Government Offices' own full text beside each record. An amending Act's own entry-into-force date is usually not on the page at all: where the Act has no transitional provisions, the date has to be read in the SFS as published. Where a section exists in several future versions the page prints them all, so an article number alone does not identify the text in force. The site is a Next.js application serving the whole statute inside the initial HTML; the extraction service returns nothing at all for some of the larger documents, which has to be met with a direct fetch rather than read as an absence.
We re-read it every 45 days. More about this source
«Under fem år från den dag då en person har rest från Sverige anses han ha väsentlig anknytning hit, om han inte visar att han inte har en sådan anknytning. Detta gäller dock bara den som är svensk medborgare eller som under minst tio år har varit bosatt i Sverige eller stadigvarande vistats här.»The reversal of the burden of proof, and who it reaches. For five years after leaving, the departing taxpayer has to prove the negative - but only a Swedish citizen or someone with ten years here.
Read it at the sourceAbout this source
The Swedish parliament's public database of the Svensk författningssamling, serving every Act and ordinance as a single consolidated page at a stable address of the form /sv/dokument-och-lagar/dokument/svensk-forfattningssamling/<slug>_sfs-YYYY-NNN/. Each record prints the SFS number, the department responsible, the date of issue and an Ändrad line naming the last amending SFS incorporated, and each amended section carries in its own body the Act that gave it its present wording. Provisions not yet in force are printed alongside the current text and marked /Träder i kraft I:<date>/, and repealed sections are kept in place reading Har upphävts genom lag (YYYY:NNN), so the page shows what has gone as well as what is there. Transitional provisions are printed at the foot under Övergångsbestämmelser, but only for those amending Acts that have them.
Standing: Maintains the text in force
Cannot be cited for: The Ändrad line names the last amendment incorporated. It is not a sweep date and must not be recorded as a consolidation cut-off: it says nothing about when the page was last checked against the statute book. The consolidations are unofficial - the authentic text is the Svensk författningssamling as published by the Government Offices - and riksdagen prints a link to the Government Offices' own full text beside each record. An amending Act's own entry-into-force date is usually not on the page at all: where the Act has no transitional provisions, the date has to be read in the SFS as published. Where a section exists in several future versions the page prints them all, so an article number alone does not identify the text in force. The site is a Next.js application serving the whole statute inside the initial HTML; the extraction service returns nothing at all for some of the larger documents, which has to be met with a direct fetch rather than read as an absence.
We re-read it every 45 days. More about this source
«Den som är obegränsat skattskyldig är skattskyldig för alla sina inkomster i Sverige och från utlandet.»Our translation - not official
A person who is unlimitedly liable to tax is liable for all of his or her income in Sweden and from abroad.
What the status costs, stated in one line.
Read it at the sourceAbout this source
The Swedish parliament's public database of the Svensk författningssamling, serving every Act and ordinance as a single consolidated page at a stable address of the form /sv/dokument-och-lagar/dokument/svensk-forfattningssamling/<slug>_sfs-YYYY-NNN/. Each record prints the SFS number, the department responsible, the date of issue and an Ändrad line naming the last amending SFS incorporated, and each amended section carries in its own body the Act that gave it its present wording. Provisions not yet in force are printed alongside the current text and marked /Träder i kraft I:<date>/, and repealed sections are kept in place reading Har upphävts genom lag (YYYY:NNN), so the page shows what has gone as well as what is there. Transitional provisions are printed at the foot under Övergångsbestämmelser, but only for those amending Acts that have them.
Standing: Maintains the text in force
Cannot be cited for: The Ändrad line names the last amendment incorporated. It is not a sweep date and must not be recorded as a consolidation cut-off: it says nothing about when the page was last checked against the statute book. The consolidations are unofficial - the authentic text is the Svensk författningssamling as published by the Government Offices - and riksdagen prints a link to the Government Offices' own full text beside each record. An amending Act's own entry-into-force date is usually not on the page at all: where the Act has no transitional provisions, the date has to be read in the SFS as published. Where a section exists in several future versions the page prints them all, so an article number alone does not identify the text in force. The site is a Next.js application serving the whole statute inside the initial HTML; the extraction service returns nothing at all for some of the larger documents, which has to be met with a direct fetch rather than read as an absence.
We re-read it every 45 days. More about this source
«Skattskyldiga är fysiska personer som är bosatta utomlands och uppbär inkomst som är skattepliktig enligt denna lag.»Our translation - not official
Liable to tax are natural persons resident abroad who receive income taxable under this Act.
Who the special regime for non-residents catches.
Read it at the sourceAbout this source
The Swedish parliament's public database of the Svensk författningssamling, serving every Act and ordinance as a single consolidated page at a stable address of the form /sv/dokument-och-lagar/dokument/svensk-forfattningssamling/<slug>_sfs-YYYY-NNN/. Each record prints the SFS number, the department responsible, the date of issue and an Ändrad line naming the last amending SFS incorporated, and each amended section carries in its own body the Act that gave it its present wording. Provisions not yet in force are printed alongside the current text and marked /Träder i kraft I:<date>/, and repealed sections are kept in place reading Har upphävts genom lag (YYYY:NNN), so the page shows what has gone as well as what is there. Transitional provisions are printed at the foot under Övergångsbestämmelser, but only for those amending Acts that have them.
Standing: Maintains the text in force
Cannot be cited for: The Ändrad line names the last amendment incorporated. It is not a sweep date and must not be recorded as a consolidation cut-off: it says nothing about when the page was last checked against the statute book. The consolidations are unofficial - the authentic text is the Svensk författningssamling as published by the Government Offices - and riksdagen prints a link to the Government Offices' own full text beside each record. An amending Act's own entry-into-force date is usually not on the page at all: where the Act has no transitional provisions, the date has to be read in the SFS as published. Where a section exists in several future versions the page prints them all, so an article number alone does not identify the text in force. The site is a Next.js application serving the whole statute inside the initial HTML; the extraction service returns nothing at all for some of the larger documents, which has to be met with a direct fetch rather than read as an absence.
We re-read it every 45 days. More about this source
«Särskild inkomstskatt tas ut med 22,5 procent av skattepliktig inkomst.»Our translation - not official
Special income tax is levied at 22.5 per cent of taxable income.
The rate in force as read. The same section appears again in the consolidated text in a version entering into force on 1 January 2027 at 20 per cent.
Read it at the sourceAbout this source
The Swedish parliament's public database of the Svensk författningssamling, serving every Act and ordinance as a single consolidated page at a stable address of the form /sv/dokument-och-lagar/dokument/svensk-forfattningssamling/<slug>_sfs-YYYY-NNN/. Each record prints the SFS number, the department responsible, the date of issue and an Ändrad line naming the last amending SFS incorporated, and each amended section carries in its own body the Act that gave it its present wording. Provisions not yet in force are printed alongside the current text and marked /Träder i kraft I:<date>/, and repealed sections are kept in place reading Har upphävts genom lag (YYYY:NNN), so the page shows what has gone as well as what is there. Transitional provisions are printed at the foot under Övergångsbestämmelser, but only for those amending Acts that have them.
Standing: Maintains the text in force
Cannot be cited for: The Ändrad line names the last amendment incorporated. It is not a sweep date and must not be recorded as a consolidation cut-off: it says nothing about when the page was last checked against the statute book. The consolidations are unofficial - the authentic text is the Svensk författningssamling as published by the Government Offices - and riksdagen prints a link to the Government Offices' own full text beside each record. An amending Act's own entry-into-force date is usually not on the page at all: where the Act has no transitional provisions, the date has to be read in the SFS as published. Where a section exists in several future versions the page prints them all, so an article number alone does not identify the text in force. The site is a Next.js application serving the whole statute inside the initial HTML; the extraction service returns nothing at all for some of the larger documents, which has to be met with a direct fetch rather than read as an absence.
We re-read it every 45 days. More about this source
«Från skattskyldighet enligt 3 § undantas den som begär att vara skattskyldig enligt inkomstskattelagen (1999:1229) för inkomsterna under ett beskattningsår.»Our translation - not official
Exempted from liability under section 3 is a person who requests to be liable under the Income Tax Act (1999:1229) for the income of a tax year.
The election out, which exists because the flat charge allows no deductions.
Read it at the sourceAbout this source
The Swedish parliament's public database of the Svensk författningssamling, serving every Act and ordinance as a single consolidated page at a stable address of the form /sv/dokument-och-lagar/dokument/svensk-forfattningssamling/<slug>_sfs-YYYY-NNN/. Each record prints the SFS number, the department responsible, the date of issue and an Ändrad line naming the last amending SFS incorporated, and each amended section carries in its own body the Act that gave it its present wording. Provisions not yet in force are printed alongside the current text and marked /Träder i kraft I:<date>/, and repealed sections are kept in place reading Har upphävts genom lag (YYYY:NNN), so the page shows what has gone as well as what is there. Transitional provisions are printed at the foot under Övergångsbestämmelser, but only for those amending Acts that have them.
Standing: Maintains the text in force
Cannot be cited for: The Ändrad line names the last amendment incorporated. It is not a sweep date and must not be recorded as a consolidation cut-off: it says nothing about when the page was last checked against the statute book. The consolidations are unofficial - the authentic text is the Svensk författningssamling as published by the Government Offices - and riksdagen prints a link to the Government Offices' own full text beside each record. An amending Act's own entry-into-force date is usually not on the page at all: where the Act has no transitional provisions, the date has to be read in the SFS as published. Where a section exists in several future versions the page prints them all, so an article number alone does not identify the text in force. The site is a Next.js application serving the whole statute inside the initial HTML; the extraction service returns nothing at all for some of the larger documents, which has to be met with a direct fetch rather than read as an absence.
We re-read it every 45 days. More about this source
«En stadigvarande vistelse är en sammanhängande period på sex månader eller mer i landet.»The agency's definition of the test the Act leaves open. This sentence, and not the Income Tax Act, is where the six months comes from.
Read it at the sourceAbout this source
The Swedish Tax Agency, which administers both income tax and the population register. Its main site publishes, in its own words, the test the Income Tax Act leaves undefined: that a stadigvarande vistelse is a continuous period of six months or more, that a temporary absence can be counted inside it, that an absence of six months or more always breaks it, and that a stay is measured by where the night is spent. The agency also runs the population register, which is the gate to health care, social insurance and the continued validity of a non-EEA driving licence.
Standing: Applies the rule
Cannot be cited for: It is the agency's reading of chapter 3 of the Inkomstskattelag and not the Act: no period at all is attached to stadigvarande vistelse anywhere in that chapter, and a borderline case is settled by Swedish case law rather than by this page. The agency's detailed guidance, Rättslig vägledning at www4.skatteverket.se, could not be read by this project at all - every address under that host answers with a Request Rejected page carrying a support ID, which is a web application firewall rather than a missing document. Deep paths on the main site also answer intermittently with a reset connection, while the front page and the international section answer normally, so an unreachable Skatteverket page is a fact about our access and never about the law. Double taxation agreements are published elsewhere and override everything on these pages.
We re-read it every 90 days. More about this source
«En utlandsvistelse som varar i sex månader eller mer bryter alltid en stadigvarande vistelsetid i Sverige.»The agency's rule for when a stay abroad breaks the Swedish one, which is the other half of a test measured in continuity rather than in days counted.
Read it at the sourceAbout this source
The Swedish Tax Agency, which administers both income tax and the population register. Its main site publishes, in its own words, the test the Income Tax Act leaves undefined: that a stadigvarande vistelse is a continuous period of six months or more, that a temporary absence can be counted inside it, that an absence of six months or more always breaks it, and that a stay is measured by where the night is spent. The agency also runs the population register, which is the gate to health care, social insurance and the continued validity of a non-EEA driving licence.
Standing: Applies the rule
Cannot be cited for: It is the agency's reading of chapter 3 of the Inkomstskattelag and not the Act: no period at all is attached to stadigvarande vistelse anywhere in that chapter, and a borderline case is settled by Swedish case law rather than by this page. The agency's detailed guidance, Rättslig vägledning at www4.skatteverket.se, could not be read by this project at all - every address under that host answers with a Request Rejected page carrying a support ID, which is a web application firewall rather than a missing document. Deep paths on the main site also answer intermittently with a reset connection, while the front page and the international section answer normally, so an unreachable Skatteverket page is a fact about our access and never about the law. Double taxation agreements are published elsewhere and override everything on these pages.
We re-read it every 90 days. More about this source
«För att det ska räknas som vistelse i Sverige ska dygnsvilan vara i Sverige.»What being in Sweden means for this purpose. Working here and sleeping elsewhere is not a stay.
Read it at the sourceAbout this source
The Swedish Tax Agency, which administers both income tax and the population register. Its main site publishes, in its own words, the test the Income Tax Act leaves undefined: that a stadigvarande vistelse is a continuous period of six months or more, that a temporary absence can be counted inside it, that an absence of six months or more always breaks it, and that a stay is measured by where the night is spent. The agency also runs the population register, which is the gate to health care, social insurance and the continued validity of a non-EEA driving licence.
Standing: Applies the rule
Cannot be cited for: It is the agency's reading of chapter 3 of the Inkomstskattelag and not the Act: no period at all is attached to stadigvarande vistelse anywhere in that chapter, and a borderline case is settled by Swedish case law rather than by this page. The agency's detailed guidance, Rättslig vägledning at www4.skatteverket.se, could not be read by this project at all - every address under that host answers with a Request Rejected page carrying a support ID, which is a web application firewall rather than a missing document. Deep paths on the main site also answer intermittently with a reset connection, while the front page and the international section answer normally, so an unreachable Skatteverket page is a fact about our access and never about the law. Double taxation agreements are published elsewhere and override everything on these pages.
We re-read it every 90 days. More about this source
Practical notes
The six-month test is the agency's and the agency says so by stating it in its own words. Nothing in chapter 3 of the Income Tax Act, read in full, attaches a period to a permanent stay, so a reader who needs certainty on a borderline case is reading Swedish case law rather than the Act.
The five-year presumption is not a rule that you remain taxable for five years. It is a rule about who has to prove what, and it bites only on Swedish citizens and on people with ten years here.
A double taxation agreement can override all of this. None was read for this record.
- consolidatesInkomstskattelag (1999:1229), consolidated text as amended to SFS 2026:1393
Sveriges riksdag, Dokument och lagar
About this source
The Swedish parliament's public database of the Svensk författningssamling, serving every Act and ordinance as a single consolidated page at a stable address of the form /sv/dokument-och-lagar/dokument/svensk-forfattningssamling/<slug>_sfs-YYYY-NNN/. Each record prints the SFS number, the department responsible, the date of issue and an Ändrad line naming the last amending SFS incorporated, and each amended section carries in its own body the Act that gave it its present wording. Provisions not yet in force are printed alongside the current text and marked /Träder i kraft I:<date>/, and repealed sections are kept in place reading Har upphävts genom lag (YYYY:NNN), so the page shows what has gone as well as what is there. Transitional provisions are printed at the foot under Övergångsbestämmelser, but only for those amending Acts that have them.
Standing: Maintains the text in force
Cannot be cited for: The Ändrad line names the last amendment incorporated. It is not a sweep date and must not be recorded as a consolidation cut-off: it says nothing about when the page was last checked against the statute book. The consolidations are unofficial - the authentic text is the Svensk författningssamling as published by the Government Offices - and riksdagen prints a link to the Government Offices' own full text beside each record. An amending Act's own entry-into-force date is usually not on the page at all: where the Act has no transitional provisions, the date has to be read in the SFS as published. Where a section exists in several future versions the page prints them all, so an article number alone does not identify the text in force. The site is a Next.js application serving the whole statute inside the initial HTML; the extraction service returns nothing at all for some of the larger documents, which has to be met with a direct fetch rather than read as an absence.
We re-read it every 45 days. More about this source
- consolidatesLag (1991:586) om särskild inkomstskatt för utomlands bosatta, consolidated text as amended to SFS 2025:1356
Sveriges riksdag, Dokument och lagar
About this source
The Swedish parliament's public database of the Svensk författningssamling, serving every Act and ordinance as a single consolidated page at a stable address of the form /sv/dokument-och-lagar/dokument/svensk-forfattningssamling/<slug>_sfs-YYYY-NNN/. Each record prints the SFS number, the department responsible, the date of issue and an Ändrad line naming the last amending SFS incorporated, and each amended section carries in its own body the Act that gave it its present wording. Provisions not yet in force are printed alongside the current text and marked /Träder i kraft I:<date>/, and repealed sections are kept in place reading Har upphävts genom lag (YYYY:NNN), so the page shows what has gone as well as what is there. Transitional provisions are printed at the foot under Övergångsbestämmelser, but only for those amending Acts that have them.
Standing: Maintains the text in force
Cannot be cited for: The Ändrad line names the last amendment incorporated. It is not a sweep date and must not be recorded as a consolidation cut-off: it says nothing about when the page was last checked against the statute book. The consolidations are unofficial - the authentic text is the Svensk författningssamling as published by the Government Offices - and riksdagen prints a link to the Government Offices' own full text beside each record. An amending Act's own entry-into-force date is usually not on the page at all: where the Act has no transitional provisions, the date has to be read in the SFS as published. Where a section exists in several future versions the page prints them all, so an article number alone does not identify the text in force. The site is a Next.js application serving the whole statute inside the initial HTML; the extraction service returns nothing at all for some of the larger documents, which has to be met with a direct fetch rather than read as an absence.
We re-read it every 45 days. More about this source
- administersNy i Sverige och ska arbeta här som anställd
Skatteverket
About this source
The Swedish Tax Agency, which administers both income tax and the population register. Its main site publishes, in its own words, the test the Income Tax Act leaves undefined: that a stadigvarande vistelse is a continuous period of six months or more, that a temporary absence can be counted inside it, that an absence of six months or more always breaks it, and that a stay is measured by where the night is spent. The agency also runs the population register, which is the gate to health care, social insurance and the continued validity of a non-EEA driving licence.
Standing: Applies the rule
Cannot be cited for: It is the agency's reading of chapter 3 of the Inkomstskattelag and not the Act: no period at all is attached to stadigvarande vistelse anywhere in that chapter, and a borderline case is settled by Swedish case law rather than by this page. The agency's detailed guidance, Rättslig vägledning at www4.skatteverket.se, could not be read by this project at all - every address under that host answers with a Request Rejected page carrying a support ID, which is a web application firewall rather than a missing document. Deep paths on the main site also answer intermittently with a reset connection, while the front page and the international section answer normally, so an unreachable Skatteverket page is a fact about our access and never about the law. Double taxation agreements are published elsewhere and override everything on these pages.
We re-read it every 90 days. More about this source