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You can correct your tax return voluntarily (självrättelse) and, in many cases, avoid a tax surcharge (skattetillägg).
Today, we are briefly covering a situation that is more common than it seems: people living in Sweden who have income or assets abroad that were not fully declared. If this applies to you, there is a mechanism that often allows you to rectify the situation without a fine — självrättelse, or voluntary disclosure.
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In Sweden, there is a clear rule: if you correct incorrect or incomplete information on your own initiative beforeSkatteverket starts an audit or asks questions specifically regarding that data, a tax surcharge (skattetillägg) is usually not imposed. The key factor is doing so before Skatteverket initiates an investigation.
If you reside in Sweden and are a tax resident, you generally have an obligation to declare foreign income and assets. Typical examples include:
Skatteverket can review previous years through a process called omprövning (reconsideration) and back-tax the income. Additionally, they can impose a skattetillägg (tax surcharge), which typically amounts to 40% of the unpaid tax. In serious cases, the matter can escalate to criminal liability for tax evasion (skattebrott).
This is a situation where you initiate the correction yourself: you submit the correct data and request a change in your taxation. It is vital that the information provided is clear and complete so that Skatteverket can make a correct decision.
Note: If Skatteverket has already started investigating your specific case, asked you questions, or if you have become aware of an imminent audit, it may no longer be considered a "voluntary" disclosure.
Occasionally, Skatteverket announces a generell kontroll (general audit) on a specific theme. If your correction relates to such a general audit, the window for a "penalty-free" disclosure is limited. You must submit your correction within two months after the end of the month in which Skatteverket published information about the audit. This is a crucial detail that many people overlook.
In practice, corrections often cover the last six years, depending on the specific situation. In cases of "serious tax tax evasion" (grovt skattebrott), a 10-year period is relevant. Some individuals choose to correct even earlier years to mitigate the risk of a "serious" legal classification.
There is no "one-size-fits-all" rule. If the amounts are significant, it is best to soberly assess the risks. The Swedish Tax Agency is not an authority where one should rely on "maybe they won't find out."
Your request must clearly state that you are correcting previous errors and requesting a reassessment. You should prepare a summary (e.g., in a table format) categorized by year and income type (dividends, interest, employment, rent, etc.).
Then, submit a begäran om omprövning (request for reconsideration) to Skatteverket along with supporting documents for those years.
This post is for informational purposes only and does not constitute professional tax or legal advice. It is intended to help you understand the process and where to find official sources.
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Please note: This is a translation from Ukrainian. Always verify the information on official government resources.
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