If an earlier Swedish Tax declaration missed something — a foreign income, property sale or deduction for loan — Swedish law gives you a opportunity to make it right on your own initiative. It avoids the tax surcharge and other legal consequences.
We charge a fixed price, agreed before we start, based on the number of years to correct and the types of income involved. You know the cost before any work begins.
Contact us to know more.
A declaration from an earlier year can be reopened on your own initiative, and based on the correction you are liable to pay: the tax and interest are payable, the surcharge is not.
Not sure whether you missed anything? Try the Expat Focused — Deduction Check — a few questions per topic, nothing stored.
For people who moved here, the missed item is almost always the same kind of thing — an account left open in the previous country, a fund that kept paying dividend, a flat that was sold. None of it appeared in the pre-filled declaration in Sweden. The good news is there is way to correct the past mistake.
The last six declared years are open to you for correction.
Självrättelse is a voluntary correction: you tell Skatteverket about an error before they have found it. Swedish law does not impose the tax surcharge — skattetillägg — on a correction made on your own initiative. You still pay the tax that should have been paid, plus interest, but not the penalty that would apply if the income were discovered in an audit.
Once Skatteverket has opened a specific review of your declaration, the window for a voluntary correction on that point has closed.
Tax Advisor are covered by the Swedish money laundering act, and matters that involve previously undeclared foreign income are treated as higher risk under it. That obliges us to verify your identity and understand the origin of the funds before we act. It is a legal requirement for us.
The preparation depends on how many years and how many documents are involved — a single missed account is quick, several years of trading takes time. Once the request is filed, Skatteverket usually decides within about three months, and the tax and interest fall due after the decision.
Identity verification and the source-of-funds questions that money laundering law requires for this type of matter.
A written engagement letter setting out the years, the scope and the fee, so you know what you are committing to before we begin.
Foreign statements, sale documents, tax certificates and your earlier Swedish declarations. We tell you exactly what is needed for each year.
A request for reconsideration per year, with calculations and evidence. Skatteverket usually decides within about three months.
Your Swedish salary, bank interest and Swedish funds are already pre-filled in your INK1. The parts that are not — a property sale, shares, funds or crypto you sold, RSUs and options from your employer, income and deductions from abroad — are where a declaration goes wrong. That is the part we do.
One point of contact for both countries. We handle your Swedish compliance; our partner Chartered Accountant in India, who specialises in NRI matters, handles the Indian side.
