There has been a lot of confusion recently around tax residency. Here is a brief explanation of when Sweden may consider you a tax resident.

Under Swedish law, there are three main grounds for being considered unlimited tax liable (obegränsat skattskyldig):

1. You live in Sweden (bosatt i Sverige)‍

The key factor is whether Sweden is your actual home — where you truly live. A common indicator is being registered in Sweden and having a personal identity number.

2. Habitual stay (stadigvarande vistelse)‍

If you stay in Sweden for at least six consecutive months, it may count as habitual residence. Short trips abroad (e.g., to Ukraine) do not necessarily interrupt this period.

3. Substantial connection to Sweden‍

This applies mainly to people who previously lived in Sweden but still maintain strong ties (housing, family, business, etc.).

If Sweden considers you a tax resident, it has the right to tax your worldwide income, regardless of where it is earned. This does not automatically mean double taxation, as tax treaties apply — but you must declare all global income in Sweden.

There is a common misconception that having a registered address, bank account, or citizenship automatically makes you a tax resident of Ukraine. This is not correct. In such cases, the double taxation treaty between Sweden and Ukraine applies.

Article 4 provides a tie-breaker test:

• permanent home
• center of vital interests
• habitual stay (183-day rule)
• citizenship

If you have a Swedish personal number and your center of life is in Sweden, Skatteverket will typically consider you a Swedish tax resident.

Important note:‍

If you are registered as an entrepreneur (FOP) in Ukraine under the simplified tax system, this may indicate Ukrainian tax residency. This should be carefully assessed.

If you are a Swedish tax resident:

• you must declare all global income in Sweden
• you are generally not subject to the Ukrainian military tax

If Ukrainian tax authorities contact you:‍

You can obtain a certificate of tax residency (hemvistintyg) from Skatteverket, but this alone is not sufficient. You should also provide:

• Swedish tax declaration
• documents proving your center of vital interests
• a written explanation

Be prepared to justify your tax residency status.

If you live in Sweden long-term or are registered there, there are strong grounds to consider you a Swedish tax resident.

This publication is for informational purposes only and does not constitute tax advice.

The Empower HUB project is implemented by HUG and partners. Co-funded by the European Union through the Asylum, Migration and Integration Fund (AMIF).