Background & Purpose

Due to how international tax agreements are structured, Sweden needed to adjust its tax laws to ensure that certain work income is taxed correctly, particularly regarding personnel leasing.

Proposals & Debate

The government proposed technical adjustments to the law on special income tax for non-residents to close gaps in taxation for cross-border workers.

The Decision

Parliament voted in favor of the government's proposal, meaning the updated tax rules will apply to certain workers based in Denmark starting this summer.

Does this affect you?

  • Cross-border workers living in Denmark: They may see changes in how their income from employment or assignments tied to Swedish or foreign companies is taxed in Sweden.
  • Staff-leasing companies: They must follow the updated tax rules when renting out personnel who reside in Denmark to work involving Swedish clients.

In Practice

  • Work performed by individuals living in Denmark under employment in Swedish or foreign companies can be taxed in Sweden under specific conditions.
  • The rules ensure that companies renting out staff cannot avoid Swedish taxation.
  • The new legal framework becomes active on July 1, 2025.