Taxable income if you live in Sweden and sell real estate or a tenant-owner’s flat in another country/Sweden

The link below provides information to you who are resident in Sweden, according to the applicable tax treaty, and sell a tenant-owner’s flat or a one-family or two-family property in another country. For additional information about the taxation in the country where the real estate/tenant-owner flat is situated, please contact the Tax Administration in that country.

If you have to pay tax in Sweden you may apply for postponement of the assessment of the profit. Certain conditions must be fulfilled, however. These include the property/tenant-owner flat having been used by yourself for residential purposes in your former country of residence and acquiring new real estate or a tenant-owner’s flat used by yourself for residential purposes in Sweden.

The same rule also applies where, after a period of time in Sweden, you move to another country within the EU/EEA and then sell your home. You have a possibility for postponement of the profit on moving to a new house/tenant-owner flat in your new country of residence. Remember you have to pay an annual fee called postponement interest to the Swedish Tax Agency. When the conditions for postponement of the profit no longer exist, you have to pay capital gains tax in Sweden, regardless of where you live.

The links below are applicable if you are resident in Sweden, according to the tax treaty between Sweden and your former country of residence. The expression resident in Sweden in the text below refers to that fact. If you are a resident in your former country of residence, other rules may apply. Information is given under the heading “Residence”. Please observe that the rules always apply if you are selling real estate and a tenant-owner’s flat in Sweden, even though the links below only address real estate etc. situated in another country.

>> Sale of property
>> Sale of tenant-owner’s flat/cooperative flat