Skatteverket
Applies the ruleThe 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.
The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.
www.skatteverket.seCannot 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.
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