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Why Grant Thornton
Whether you’re growing in one market or many, looking to operate more effectively, managing risk and regulation, or realising stakeholder value, our firms can help.
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Culture and experience
Grant Thornton’s culture is one of our most valuable assets and has steered us in the right direction for more than 100 years.
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Global scale and capability
Beyond global scale, we embrace what makes each market unique, local understanding on a global scale.
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Join our network
In a world that wants more options for high quality services, we differentiate in the market to grow sustainably in today’s rapidly changing environment.
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Leadership governance and quality
Grant Thornton International Ltd acts as the coordinating entity for member firms in the network with a focus on areas such as strategy, risk, quality monitoring and brand.
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Africa
24 member firms supporting your business.
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Americas
31 member firms, covering 44 markets and over 20,000 people.
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Asia-Pacific
19 member firms with nearly 25,000 people to support you.
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Europe
53 member firms supporting your business.
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Middle East
8 member firms supporting your business.
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Business consulting services
Our business consulting services can help you improve your operational performance and productivity, adding value throughout your growth life cycle.
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Business process solutions
We can help you identify, understand and manage potential risks to safeguard your business and comply with regulatory requirements.
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Business risk services
The relationship between a company and its auditor has changed. Organisations must understand and manage risk and seek an appropriate balance between risk and opportunities.
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Cybersecurity
As organisations become increasingly dependent on digital technology, the opportunities for cyber criminals continue to grow.
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Forensic and investigation services
At Grant Thornton, we have a wealth of knowledge in forensic services and can support you with issues such as dispute resolution, fraud and insurance claims.
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Mergers and acquisitions
We work with entrepreneurial businesses in the mid-market to help them assess the true commercial potential of their planned acquisition and understand how the purchase might serve their longer-term strategic goals.
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Recovery and reorganisation
Workable solutions to maximise your value and deliver sustainable recovery.
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Transactional advisory services
We can support you throughout the transaction process – helping achieve the best possible outcome at the point of the transaction and in the longer term.
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Valuations
We provide a wide range of services to recovery and reorganisation professionals, companies and their stakeholders.
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IFRS
At Grant Thornton, our IFRS advisers can help you navigate the complexity of financial reporting from IFRS 1 to IFRS 17 and IAS 1 to IAS 41.
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Audit quality monitoring
Having a robust process of quality control is one of the most effective ways to guarantee we deliver high-quality services to our clients.
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Global audit technology
We apply our global audit methodology through an integrated set of software tools known as the Voyager suite.
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Corporate and business tax
Our trusted teams can prepare corporate tax files and ruling requests, support you with deferrals, accounting procedures and legitimate tax benefits.
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Direct international tax
Our teams have in-depth knowledge of the relationship between domestic and international tax laws.
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Global mobility services
Through our global organisation of member firms, we support both companies and individuals, providing insightful solutions to minimise the tax burden for both parties.
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Indirect international tax
Using our finely tuned local knowledge, teams from our global organisation of member firms help you understand and comply with often complex and time-consuming regulations.
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Transfer pricing
The laws surrounding transfer pricing are becoming ever more complex, as tax affairs of multinational companies are facing scrutiny from media, regulators and the public
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Outsourcing Changes to the Outsourcing legislation, specifically when offshoringSignificant changes to the dynamic of the financial services sector in recent years have shifted the paradigms in how we work. The increased digitisation of the workforce, changes in business models, globalisation, and remote working capabilities have led to a new approach to the delivery of services.
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Banking Holding banking to account: the real diversity and inclusion pictureWe explore how the banking sector can continue to attract, retain and nurture women to build a more diverse and inclusive future.
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Sustainability From voluntary to mandatory ESG: How banks can future-proof their operationsAs we move from voluntary ESG initiatives to mandatory legislation, we explore what the banking sector needs to prioritise.
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IFRS IFRS 9 - Audit of Expected Credit LossesGPPC releases The Auditor’s response to the risks of material misstatement posed by estimates of expected credit losses under IFRS 9
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growthiQ Steering your company to long-term successHistory has something important to tell us about the difficulties of steering a business to long-term success – through seismic shifts in technology, consumer demands and product development. With that in mind it’s unsurprising that over half the world’s largest companies in the early 1900s had shut their doors by the late 1990s. Some, however, have endured.
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Infographic Grow workforce loyalty during the Great ResignationEmployers must work harder than ever to grow workforce loyalty and meet the increasing demands for a purpose-led organisation.
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Article Climate change: planning for mandatory TCFD reportingTFCD reporting requirements are becoming mandatory. Here’s how retailers can get ready for reporting on climate change.
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Women in Business The power of diversity: can life sciences maintain their lead?Our Women in Business 2022 report shows that life sciences companies – in line with other mid-market businesses – are taking deliberate, necessary action to create more inclusive working practices and giving female talent access to senior positions in greater numbers than ever before.
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United States Driving an insurance carrier ecosystem strategyGrant Thornton’s Mathew Tierney, global head of Insurance, and Andrée Bourgon, principal for Insurance Strategy and Transactions, recently talked with John Weber of A.M. Best Co. for that company’s “Best’s Review” video series.
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International Financial Reporting Standards Implementation of IFRS 17 ‘Insurance Contracts’The auditor’s response to the risks of material misstatement arising from estimates made in applying IFRS 17 ‘Insurance Contracts’
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IFRS Get ready for IFRS 17After twenty years of development the IASB has published IFRS 17 ‘Insurance Contracts’, find out more.
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Women in Business The power of diversity: can life sciences maintain their lead?Our Women in Business 2022 report shows that life sciences companies – in line with other mid-market businesses – are taking deliberate, necessary action to create more inclusive working practices and giving female talent access to senior positions in greater numbers than ever before.
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Report Technology insights Q2 2022What did Q2 2022 bring for technology, media, and telecommunications? Stay informed with our latest quarterly review.
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Mid-market industries‘Uneven’ is how we described the impact of COVID-19 on different mid-market industries – both when assessing initial destruction in H1 2020 and the early recovery in H2 2020. Midway through 2021, it is really encouraging to see some of that unevenness disappear and more industries participating in the overall recovery.
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Global business pulse - industry analysis Mid-market recovery spreads to more industriesThe index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
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Not for profit How to effectively leave the pandemic behindAs the light at the end of the COVID-19 tunnel shines brighter, nonprofits are assessing the past year’s impact on their businesses and are focusing on the next steps to achieve success in the year ahead.
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Global business pulse - industry analysis A very uneven recovery across industriesThe index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
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Financial reporting advisory The rise of the Special Purpose Acquisition Company (SPAC)While we are seeing a rise in activity for Special Purpose Acquisition Companies, what is a SPAC and what do you need to consider before entering into one?
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Private equity ESG for private equityMost US private equity firms are taking steps, prompted by a combination of European examples, imminent regulation, limited partner expectations, and their own sense of what needs to be done.
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Access to finance Raise finance to invest in changePrepare your business to raise finance to invest in change.
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Private equity firms Private equity in the mid-market: reshaping strategies for 2021When the global COVID-19 pandemic stormed across the globe in early 2020, the private equity sector was hit hard but deals are coming back to the market.
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Article Time to review funding and financing arrangements?What does the funding landscape look like for public sector organisations in 2022?
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Public sector Helping build the government of tomorrow, todayLearn about the Grant Thornton US public sector team.
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Global business pulse - industry analysis Mid-market recovery spreads to more industriesThe index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
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Global business pulse - industry analysis A very uneven recovery across industriesThe index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
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Industries European Real Estate PodcastJessica Patel, Tax Partner at Grant Thornton UK speaks with tax partners and directors across the network to share their insights on the real estate market and some of the challenges.
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Industries European Real Estate PodcastJessica Patel, Tax Partner at Grant Thornton UK speaks with tax partners and directors across the network to share their insights on the real estate market and some of the challenges.
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Global business pulse - industry analysis Mid-market recovery spreads to more industriesThe index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
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Global business pulse - industry analysis A very uneven recovery across industriesThe index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
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Article PSR report aims to make digital payments accessibleThe PSR aims to reduce barriers to digital payments but many remain hesitant. How can payment services move forward?
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Global business pulse - industry analysis Mid-market recovery spreads to more industriesThe index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
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Global business pulse - industry analysis A very uneven recovery across industriesThe index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
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Telecoms Can tech and telecom leverage economic headwindsAs most businesses brace for an economic downturn, tech and telecom could see new prospects. But, to turn the headwinds to your advantage, you need to find your unique opportunities and risks.
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Technology Mid-market tech companies lead the way on diversity and inclusionWe explore how the mid-market tech sector can continue to build and nurture a culture that’s increasingly more diverse and inclusive for women.
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Tax Eight tax approaches for global tech employeesCompanies need to understand the tax implications for each unique geography and country there employees reside in.
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Technology Responding to slowing growth: why the tech industry faces a more challenging outlook in 2022We spoke to tech experts about industry trends that could affect companies over the next 12 months and what their short-term strategic priorities should be.
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Telecoms Can tech and telecom leverage economic headwindsAs most businesses brace for an economic downturn, tech and telecom could see new prospects. But, to turn the headwinds to your advantage, you need to find your unique opportunities and risks.
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TMT TMT industry: Fully charged or on standby?Our research revealed five key trends that resonated with Technology, Media and Telecoms (TMT) industry leaders around the world. We asked a panel of our experts from UK, US, India Ireland and Germany, to give us their reaction to the findings.
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Cybersecurity One size fits nothingTechnology companies must adopt a new approach to digital risk: those that successfully develop a reputation for digital trust by demonstrating an unwavering commitment to cyber security and data privacy will be able to carve out a competitive advantage.
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Technology, media & telecommunications Why it’s time for a 5G reality checkFigures suggest the mobile sector is maturing. While data usage continues to soar, mobile revenues are expected to flatten out over the next few years.
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Mid-market industries‘Uneven’ is how we described the impact of COVID-19 on different mid-market industries – both when assessing initial destruction in H1 2020 and the early recovery in H2 2020. Midway through 2021, it is really encouraging to see some of that unevenness disappear and more industries participating in the overall recovery.
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International business Mid-market businesses lifted by rising tide of optimismOptimism among global mid-market business leaders rose to 67% in the first half of this year and they are markedly more optimistic about their prospects with global optimism having increased by 8%.
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Global business pulse - industry analysis Mid-market recovery spreads to more industriesThe index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
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Hotels COVID-19: Checking in with the hotel industry one year onCOVID-19 provided some hard lessons for the hotel sector. It is time to turn those into sustainable and well executed growth strategies.
- By topic
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Women in Business 2024
2024 marks the 20th year of monitoring and measuring the proportion of women occupying senior management roles around the world.
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COP28: Mid-market firms should seize the opportunity from adaption and innovation
COP28 was the first time there has been a global stocktake on progress against the Paris Agreement.
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Scanning the horizon: Mid-market sets sights on global trade growth
The latest International Business Report (IBR) data shows that mid-market businesses have high expectations for global trade.
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Mid-market businesses less optimistic, despite record numbers expecting increased profitability
A closer examination of the data offers some explanation of this apparent contradiction.
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Women in Business 2024
2024 marks the 20th year of monitoring and measuring the proportion of women occupying senior management roles around the world.
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Women in business across the globe
Without a greater focus on the issue, women’s parity in senior management won’t be reached until 2053 at the current rate.
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Women in business: Regional picture
We saw an increase in the percentage of senior management roles held by women, on a global level, but there are some significant regional and country variations.
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Pathways to Parity: Leading the way
To push towards parity of senior management roles held by women, who leads within an organisation is vital.
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Generating real change with a long-term focus
The most successful strategy to achieve parity of women in senior management is one which stands alone, independent of an ESG strategy.
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People at the heart of great business
Businesses have started to put guidelines and incentives in place, focused on driving employees back to the office.
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Building a culture that champions diversity
Grant Thornton UAE has grown to have a team comprising more than 50 nationalities and this diverse staff has been key in building the inclusive culture of the firm.
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Focusing and developing a solid strategy around diversity, equity and inclusion
Grant Thornton Greece is pioneering a growing set of diversity, equity and inclusion (DE&I) initiatives that centre around three strategic pillars.
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Ten considerations for preparing TCFD climate-related financial disclosures
Insights for organisations preparing to implement the International Sustainability Standards Board (ISSB)’s Standards.
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COP28: Mid-market firms should seize the opportunity from adaption and innovation
COP28 was the first time there has been a global stocktake on progress against the Paris Agreement.
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Transition Plan Taskforce publishes its final disclosure framework
As organisations in the private sector make commitments and plans to reach net zero, there's a growing need for stakeholders to be able to assess the credibility of their transition plans.
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Promoting ESG excellence through tax
ESG considerations have never been more important for an organisation’s long-term success, but how can tax be used to add value to an ESG agenda?
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The US mid-market
As mid-markets concerns about a possible global recession have receded, leaders’ expectations for increases in their profits are at an all-time high.
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Mid-market businesses lifted by rising tide of optimism
Optimism among global mid-market business leaders rose to 67% in the first half of this year and they are markedly more optimistic about their prospects with global optimism having increased by 8%.
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Appetite for investment grows among mid-market leaders
Mid-market business leaders plan to increase investment over the next 12 months, specifically in technology, research and development and staff.
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Scanning the horizon: Mid-market sets sights on global trade growth
The latest International Business Report (IBR) data shows that mid-market businesses have high expectations for global trade.
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IFRS Alerts
IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
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Example Financial Statements
General guidance for preparers of financial statements that supports the commitment to high quality, consistent application of IFRS.
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Insights into IFRS 2
Insights into IFRS 2 summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business.
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IFRS 3
Mergers and acquisitions are becoming more common as entities aim to achieve their growth objectives. IFRS 3 ‘Business Combinations’ contains the requirements for these transactions.
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IFRS 8
Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas.
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IFRS 16
Are you ready for IFRS 16? This series of insights will help you prepare.
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IAS 36
Insights into IAS 36 provides assistance for preparers of financial statements and help where confusion has been seen in practice.
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IFRS 17
Explaining the key features of the Standard and providing insights into its application and impact.
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Pillar 2
Key updates and support for the global implementation of Pillar 2.
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Global expatriate tax guide
Growing businesses that send their greatest assets – their people – overseas to work can face certain tax burdens, our global guide highlights the common tax rates and issues.
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International indirect tax guide
Navigating the global VAT, GST and sales tax landscape.
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Global transfer pricing guide
Helping you easily find everything you need to know about the rules and regulations regarding transfer pricing and Country by Country reporting for every country you do business with.
Expatriates taking up employment in Sweden will be subject to comprehensive rules and in some cases, employment visa requirements. Grant Thornton Sweden’s Global Mobility team can help employer and their expatriates to deal with Swedish tax and social security.
In particular, Grant Thornton Sweden can help to identify Swedish tax planning opportunities and review tax equalization policies; as well as providing compliance services regarding Swedish tax filing requirements.
Click on each of the areas below to expand for more information:
An individual from a non-EU/EEA country must apply and be granted residency and a work permit at the Swedish Embassy or consulate general in his/her home country before arrival to Sweden.
An individual should register for population purposes with the local tax office, if the assignment is expected to last for more than one year. The individual will then be receiving a normal tax identification number.
If the expected stay is less than one year but continuous for more than six months an individual should apply for income tax purposes resulting in a co-ordination number being assigned to the individual. If the individual is to work in Sweden for less than six months, there is a possibility to apply for SINK-taxation, see more below. Also with SINK, the individual will receive a co-ordination number for income tax purposes.
Nordic citizens are not required to apply for a work permit or a residence permit. An EU/EEA citizen arriving in Sweden with the intention to stay for more than three months must apply for a residence card at the Swedish Migration Board. A work permit is, however, not required for EU/EEA citizens.
The tax year is the calendar year, 1 January to 31 December.
The taxpayer is liable to submit a tax return by 2 May the year after the income year. Final tax assessment statements will be sent out continuously and latest in December.
The employer shall withhold preliminary tax on employment income, ie, Pay As You Earn (PAYE). The preliminary PAYE tax is based on annual tax tables prepared by the Tax Agency, unless SINK is approved.
Since 2021, it is no longer possible for the employee to manage the tax payments themselves and instead the foreign employer must register as an employer and manage the reports and tax payments to the Swedish Tax Agency also in case there is no Swedish Pe for CIT purposes..
In addition, foreign businesses that have employees working in Sweden should apply for F-tax. Otherwise, Swedish companies are obliged to withhold 30% tax on invoices from foreign companies that carries out work in Sweden.
Income tax in Sweden consists of municipal and state tax. Municipal tax on salary income varies by municipality from approximately 29% to 35%. On taxable income exceeding SEK 598,500, state tax of 20% is added.
Taxable income (SEK) |
Municipal tax (%) | State tax (%) |
15,400*–598,500 | 29–35% |
– |
598,500 + | 29–35% | 20% |
* Minimum basic deduction |
Income/Reduction |
SEK |
Employment income |
|
Salary |
800,000 |
Car benefit |
58,900 |
Total earned income |
858,900 |
Basic deduction | -15,400 |
Taxable income: |
843,500 |
|
|
Capital income |
|
Dividend |
2 500 |
Bank interest |
1,000 |
Interest on loan |
-15,000 |
Total capital income |
-11,500 |
|
|
Income tax thereon |
|
Municipal income tax 844,700 * 31% |
261,485 |
State tax: (844,700 - 540,700) * 20% | 49,000 |
Capital tax reduction: (-11,500 * 30%) | -3,450 |
General pension contribution | 42,000 |
Tax reduction on general pension contribution | -42,000 |
Tax reduction on employment income | -30,365 |
Total tax | 276,670 |
Taxation of expatriates moving to Sweden is based on the length of their stay.
A Swedish tax resident is liable to pay tax in Sweden based on worldwide income at ordinary income tax rates. A non-resident individual is subject to tax in Sweden on source income only. A Special Income Tax for non-resident individuals (SINK) of 25% tax is applicable on employment and pension income. An application for SINK must be submitted to and approved by the Tax Agency for it to apply.
A bilateral or multilateral income tax treaty may limit the right for Sweden to impose tax on certain types of income
An individual will be considered a Swedish resident for tax purposes if:
- the individual is domiciled in Sweden, i.e. has his/her actual and permanent home in Sweden, or
- the individual stays in Sweden continuously for more than six months or on a regularly occurring stay in Sweden (short stays abroad for holidays, etc. are disregarded). The tax liability will apply from the first day.
There are no explicit rules in Swedish tax law governing what would constitute a continuous stay in Sweden. However, the Swedish Tax Agency’s opinion is that an individual who regularly stays overnight in Sweden in a consecutive period exceeding six months should be considered resident in Sweden. It should be noted that an individual could be deemed to stay in Sweden regularly where the stay in total does not exceeds six months but is considered to be ‘continuous and recurring’.
An individual who has been domiciled in Sweden may be considered tax resident in Sweden also after a move from Sweden in case (s)he maintains so called essential connections with Sweden, e.g. earlier permanent home is maintained or family resides in Sweden.
Generally, all earnings deriving from an activity, occasional or regular, are taxed as income from employment provided that the income is not considered business income or income from capital. All earnings from an employer to an employee are reportable and taxable as income from employment, i.e. wages, fees, sickness allowances, severance pay as well as benefits in kind i.e. free meals, a company car, interest free loans, travel benefits and expense allowances, e.g. subsistence allowances and travel compensation.
The source of employment income follows the OECD model treaty which means that the source of employment is generally determined by the place where services are performed.
In principle, all fringe benefits, i.e., any remuneration in kind received by an employee from the employer for services rendered, are taxable at their fair market value. For most common forms of fringe benefits there are standardized valuations set annually by the Swedish Tax Agency.
Under certain conditions, foreign key employees working in Sweden for limited periods can qualify for a reduction of the income tax liability on their earnings. There are two alternatives for the tax relief to be applicable.
One, if the monthly salary level exceeds two basic amounts per month (approx. SEK 105 000 for the income year 2023 and SEK 114 600 for 2024). Two, if the employee is considered as an expert, a researcher or a key employee. The reduction amounts to 25% and is applicable only if the employer/employee has applied for a ruling within three months after the work started in Sweden.
The expert tax relief scheme can only apply for five years. An individual who has been resident in Sweden during any of the five years prior to the start of the assignment in Sweden cannot qualify for tax relief status. The individual may not be a Swedish citizen.
The tax relief exempts the following remuneration from Swedish tax and social security contributions:
- 25% of salaries and benefits
- moving expenses (to and from Sweden)
- home travel expenses, two return tickets per year to the home country for the individual and family members
- children’s school fees.
Sweden has signed tax treaties with a large number of countries to avoid or relieve double taxation of income. An individual may be considered as tax resident in Sweden and in another country at the same time. For Swedish tax purposes, residency in another country does not affect Swedish residency. However, if Sweden has a tax treaty with the other country that claims residency, tax reliefs are available.
In addition, Swedish internal tax laws allow reliefs to avoid double taxation on income provided certain conditions are met.
All taxpayers with unlimited tax liability are entitled to a basic deduction, provided that 90 % of the salary income is taxable in Sweden. This adjustment is made automatically by the Tax Agency when assessing the final taxes. The tax-free basic deduction amount ranges from SEK 15,400-40,500 depending on the total taxable income (or SEK 22,300 for the lowest taxable income).
All taxpayers with unlimited tax liability and an income from employment are entitled to a tax reduction on employment income. The tax reduction is only deductible on municipal income tax and not state tax, real estate tax or property tax.
Expenses, that are wholly, exclusively, and necessarily incurred in the performance of duty may be deducted from employment income if claimed in the income tax return. Expenses of this kind include, for example:
- additional living expenses during business travel or temporary assignment.
- travel expenses to and from work.
- the costs of using a personal car for business purposes.
- other costs which are necessary to perform the taxpayer’s duty.
Some of these costs must exceed a certain amount in order to be deductible. Others are only deductible up to a certain maximum limit or under special circumstances.
Employee mandatory foreign social security contributions are, with certain limitations, also deductible if the income is subject to income tax in Sweden.
Interest income, dividends and capital gains are taxed at a flat rate of 30%. Generally, 70% of capital losses are deductible. A tax reduction is granted on losses exceeding income on capital, resulting in a net loss. The reduction is 30% of the net loss up to SEK 100,000 and 21% on amounts exceeding SEK 100,000.
There is no gift or inheritance tax in Sweden.
See ‘Capital gains tax’ above.
Not applicable, except municipality tax on employment/pension income.
A municipal charge is levied on family houses instead of real estate tax. The charge varies depending on the type of house and construction year and the highest charge amounts to SEK 9,287 (2023) per building. Family houses abroad are not subject to the municipal charge.
Real estate tax is still levied on other property, e.g., undeveloped land.
The statutory social security charges amount to 31.42% (for income year 2023) of the total remuneration paid to employees including all taxable benefits in kind. Employees do not contribute to these charges and are only payable by the employer. Further, an employer pays, on average, an additional 24.26% of salaries to cover the cost of contractual pension plans.
Employees are charged a pension insurance fee of 7% of employment income. The maximum charge is SEK 42,000 (2023). The charge is fully credited so this has no real effect on the income tax payments for the employee.
The social security charges for foreign employers without a permanent establishment in Sweden is reduced to 19.8% (2023). A foreign employer without a permanent establishment in Sweden can agree with the employee, that the employee will pay the social security costs on the employer’s behalf. The employee has to file an application and register with the Tax Agency to pay monthly contributions under such agreement. Please however note that this is less common after the legislation update during 2021 that foreign employers are obliged to register as an employer and report and pay the income taxes. It is then easier if the foreign employer also reports the social security contributions.
Stock options classified as employee stock options according to Swedish legislation are generally taxed as employment income upon exercise. The taxable benefit is equal to the difference between the fair market value of the stock on the date of exercise, and the option (exercise) price.
As the tax treatment of equity-oriented plans is complex in Sweden, and the classification of each plan is very important, we strongly recommend that this issue is discussed with a Grant Thornton Sweden tax specialist.
There is no wealth tax in Sweden.
An individual who is not a member of the Swedish Church, or some other specific Church, still has to pay a burial fee. The fee depends on the municipality, but the average burial fee is 0.258%.
Earnings description | Planning possible |
Base salary | Y |
Bonus | Y |
Childcare | N |
Club membership | N |
Company car | Y |
Cost of living allowance | Y |
Education/Schooling | Y |
Home leave | Y |
Housing | Y |
Medical expenses | Y |
Moving expenses | Y |
Pension scheme | Y |
For further information on expatriate tax services in Sweden please contact:
Aino Askegård Andrésen |
Maria Malm |