Residence is the decisive factor in determining the scope of individual income tax liability in Sweden. Nationality is not relevant, but it is one factor among others for determining whether an individual has an essential connection with Sweden. The concept of domicile in the Anglo-Saxon sense has no equivalent in Swedish taxation.
While individuals resident in Sweden are subject to tax on worldwide income (with some exceptions as regards income from employment abroad), non-residents are liable to income tax on Swedish-sourced income.
A non-resident is subject to a final withholding tax of 25 percent on employment income. Where the stay in Sweden is scheduled for a period of more than six consecutive months the individual will be regarded as resident and normal tax rates for residents will generally apply.
The official currency of Sweden is the Swedish Krona (SEK). Sweden has a decimal currency system with 100 öre making up one Krona (SEK).
Herein, host country refers to the country to which the employee is assigned. Home country refers to the country where the assignee normally lives when he/she is not on assignment.