business trip allowance sweden

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Reimbursement of travel expenses, subsistence allowance and meal deductions

This page provides information about travel expenses, subsistence allowance and meal deductions.

Content on this page:

Accommodation

Subsistence allowance.

• Time spent in more than one country on the same day

Meal deductions

Meal benefits, working hours during business travel, reimbursement of your travel expenses and to receive subsistence allowance.

When travelling on business both within and outside Sweden, you are entitled to reimbursement of your travel expenses and to receive subsistence allowance. You will receive your reimbursement by submitting the mandatory travel expense report form once your business trip has been completed. 

This is done in Primula Res.

If you have needed to use your private car while travelling on business, you can receive reimbursement in the form of a mileage allowance.

Read more about mileage allowance on the Swedish Tax Agency's website (in Swedish)

You may also receive reimbursement for other means of travel which could not be booked via the travel agency, for example, local bus or taxi.

According to the Swedish Tax Agency, an additional cost regarding accommodation is always considered to be a private cost in the case of accompanying spouse/partner/family etc., and at least 25 percent of the accommodation cost.

If the additional cost is greater than 25 percent it is therefore the larger amount that is either reported as a benefit (in cases where the employer pays the invoice) or which the employee pays. 

The employer may reimburse the employee up to a maximum of 75 percent of the accommodation cost in the case of accompanying spouse/partner/family etc., but, depending on the additional cost, this may concern a lower amount.

Read more, in Swedish, on the Swedish Tax Agency website 

Read more on topics such as reimbursement for accommodation and occasions when accommodation costs cannot be proved, under the heading Logi (Accommodation) in the Swedish Tax Agency broschure below (in Swedish). 

Read more about subsistence allowances and other expense reimbursements on the Swedish Tax Agency's website (in Swedish):

Traktamenten och andra kostnadsersättningar (SKV 354 utgåva 34) (skatteverket.se)  

Visa expenses may be reimbursed and treated as a tax-exempt benefit for the employee, provided that the cost of the visa is directly linked to a business trip carried out on behalf of the employer and it is possible to prove that this is the case – for example, that the visa relates to the timing of the business trip, that it is a work visa or similar. 

More information is available on the Swedish Tax Agency’s website:

Benefits related to business travel | Legal guidance | Swedish Tax Agency (in Swedish)

Reimbursement for tax-free visa costs linked to business trips, which fulfil the Swedish Tax Agency's requirements as described above, is done via the travel expense form in Primula.

• If you are seeking reimbursement for visa costs before your trip, select in Primula:   Travel/expenses, LU Expenses/Car allowance, Expenses – Visa costs.
• If you are applying for reimbursement in connection with your travel invoice after your trip, select in Primula: Travel/expenses, Travel abroad LU, Expenses – Visa costs.

Costs for other types of visas, which are not linked to a business trip, are considered a private expense by the Swedish Tax Agency and are therefore taxed as a benefit. Lund University does not cover private expenses such as these.

Reimbursement of increased living costs (accommodation, meals and sundries) involved in an overnight stay outside of your place of residence, known as subsistence allowance, will be made.

The amount of the subsistence allowance varies depending on whether the trip was one or several days, among other things.

If on a business trip you visit more than one country, a subsistence allowance amount is paid for the country in which the most time has been spent during the period 06:00-24:00.

If on a business trip you spend most of the time in Sweden on the day of departure or the day of your return, the Swedish subsistence allowance is paid.

When determining the country in which you have spent the most time on a particular day, the periods for the following elements of an international trip are not counted:

• time spent travelling by boat or plane from a port or airport in one country to a port or airport in another country
• time spent during a stopover for refuelling or similar.

However, the duration of transfers and waiting periods is counted in the time spent in a country. It could be the case, for example, that there is transfer to a domestic flight in the destination country. The time spent in the destination country is calculated from the moment the employee arrives in that country.

Read more about subsistence allowances and other expense reimbursements on the Swedish Tax Agency's website (in Swedish):'

If you receive free meals during your travels, your subsistence allowance will be reduced (meal deductions).

Exceptions: Free meals on public transport if the meals are automatically included in the price of the ticket.

Free meals during business travel are, as a rule, liable to tax regardless of whether it is Lund University or someone else who is paying. The benefit only needs to be based on employment.

Exceptions: 

• Free meals on public transport if the meals are automatically included in the price of the ticket. 
• Free hotel meals if breakfast is automatically included in the cost for the stay. 
• Free meals during official entertainment or staff events.

Employees on flexitime: 

• Normal working day hours apply, that is, 8 hours a day, Monday–Friday (non-holiday). 
• Travel time outside of normal hours may not be credited as working hours. 
• Working hours at the place of business that exceeds normal working hours may be credited. A prerequisite, however, is that you and your manager both agree that this time is to be considered part of your working day.

Contact your line manager or your organisational unit’s HR/staff officer if you have any questions.

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Travel expenses

Per diem and other allowances are paid in conjunction with business trips. They can be both tax-free and taxable.

Subsistence allowance (per diem)

Per diem is an allowance for increased daily living expenses associated with business trips. The business trip must involve an overnight stay and be outside of one's regular place of work. Per diem pay is tax-free.

If the business trip starts at noon or later the per diem is half.

If the business trip ends at 7 p.m. or earlier the per diem is half.

There is an overnight night allowance when accommodations are arranged privately. This allowance is equivalent to half the per diem rate.

The Swedish Tax Agency sets domestic and foreign per diem rates.

Salary supplement

Salary supplement are paid for business trips that last one or several days. Salary supplement are taxable.

One-day business trips

One-day business trips must last at least nine hours and be outside of Stockholm County. It is taxable and applies for both domestic and international business trips.

If the business trip ends at 7 p.m. or earlier then the bonus allowance is equivalent to half of a per diem rate.

If the business trip ends after 7 p.m. then the bonus allowance is equivalent to full per diem rate.

Business trips over more than one day

The salary supplement is 65 percent of the per diem rate and is only applicable for domestic business trips. A salary supplement for a business trip that lasts longer than one day is taxable.

If the business trip is started at noon or later the bonus allowance is half the normal rate.

If the business trip ends at 7 p.m. or earlier the bonus is half.

Car allowance

There is a basic tax-free allowance as well as an equivalent taxable supplement for transport by car when KI regards a car as the most suitable form of transport.

A taxable supplement equivalent to 25 percent of the tax-free allowance is paid to each passenger.

Meal benefits

If KI has paid for your meals you will be taxed according to a standard.

This applies to all meals that KI has paid for, including lunch and dinner at courses where KI has paid for the course.

Taxation of benefits is applicable to meals that you have actually had.

• Meals that are obligatory are included in the price of transport (train, airplane). Other exceptions include:
• Breakfast included in hotel accommodations
• Meals at internal courses/training
• Meals for official entertainment

Meal deduction

If KI has paid for your meals during a business trip then this is deducted from your travel expenses since you have not had an increased cost for meals. Meals are also deducted from your travel expenses if an organization other than KI has paid for your meals.

The deduction is for meals that you have actually had.

Exceptions:

• Meals that are obligatory are included in the price of transport (train, airplane)

You are to report your taxable meal benefits on your travel expense report. There is a special form to use if you have not been on a trip, but have had a taxable meal benefit.

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There is more information for those of you working in the following groups

• C3.Department of Physiology and Pharmacology
• C4.Department of Neuroscience

Travel expenses in Sweden

The Bezala travel expense app allows you to apply for local per diems and mileage allowances defined by the Swedish Tax Office.

In Sweden, Bezala supports VAT rates, expense reimbursements, mileage allowances, and per diems. Bezala can also be used to apply for welfare support.

Mileage allowance in Sweden for the year 2024

When driving your own car for business use, the basic tax-free mileage allowance is SEK 2,5 / km  when other travel costs are not reimbursed. You can claim local per diems and mileage allowances with Bezala.

Per Diem in Sweden for the year 2024

In Sweden, the employer may compensate the costs caused by travel 1) as tax-free travel cost reimbursements (skattefritt traktamente) or 2) use the Swedish per diems (traktamente). Reimbursements and per diems are intended to cover the increased cost of living during the travel, i.e., the accommodation costs, unusual meal expenses, and other small expenses.

1) The employer may reimburse their employee's expenses as tax-exempt under some conditions. Expenses are tax-exempt if the amount paid does not exceed the fixed per diem rate, the employee will stay more than 50 km from their home and the usual place of work, and the employee can show a travel expense claim or other valid proof of the travel costs. The employee can provide the expenses to the employer with the help of Bezala.

Taxes must be paid for the amount that exceeds the fixed per diem rates. Due to the additional work caused by this method, it is common to compensate the travel expenses with per diems.

2) The amount of per diem paid to the employee depends on the travel duration. Bezala supports per diem payments in Sweden.

• The full per diem is SEK 290 
• The partial per diem is SEK 145
• The allowance for nighttime travel is SEK 145

In Sweden, the full day and part-day per diems are only paid if the travel continues overnight. Full per diem will be paid if the trip starts before noon on the day of departure and ends after 07 pm on the day of return. Partial per diem can be paid when the trip starts after noon and ends before 07 pm. Allowance for nighttime travel is paid for travel between 24 am and 06 am.

Deductions from Per Diems If the employer offers free meals to the employee during the travel, the meals should be deducted from the per diem paid to the employee. Deduction for meals for the year 2024:

• Breakfast, lunch, and dinner: SEK 261
• Lunch and dinner: SEK 203
• Lunch or dinner: SEK 102 
• Breakfast: SEK 58

Welfare Support (Friskvårdsbidrag)

In Sweden, companies can provide their employees tax-exempt welfare support of SEK 5 000 (approx. 485 €). Employees can apply for reimbursement for their self-paid welfare activity in Bezala. An annual limit of SEK 5 000 has been set to the welfare support account in Bezala. The limit is also customizable on a company basis, as companies can choose to provide smaller support.

Read on the Swedish Tax Office's website for which activities the support can be applied to.

Bezala – Europe's most automated expense software

Your team can easily file Receipts, Mileages and Per Diems and you can Approve them with one click. We'll remind your employees of missing credit card receipts and automatically take care of your accounting.

Integrations

You can integrate Bezala to Sweden's most common accounting software Fortnox and HR system Hogia. Bezala also has an integration to USA based ERP system NetSuite . In additional, you can create and modify csv files and we will send them directly to an SFTP server or e-mail. Check out our integrations .

The Swedish Tax Agency: Per diems in Sweden 2024

The Swedish Tax Agency: Mileages in Sweden 2024

Recent news

Bezala news 4/2024, bezala news 3/2024, bezala news 2/2024.

Sweden Mileage

Compliance > Sweden > Mileage

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Please be aware that this resource is informational only, and many external factors, unique to your company might apply. Each company must make their own decisions about how they meet their tax obligations.

Reimbursement for business journeys

Reimbursement for commute expenses.

An employer in Sweden can reimburse employees for using a personal vehicle for business journeys. On the other hand, an employer can also reimburse employees if they used a benefit car for business journeys and they paid for the fuel themselves. A benefit car is essentially a car provided by the employer that an employee can also use privately.

There are maximum mileage allowances per kilometer that the employer can reimburse tax-free. These maximum amounts depend on the type of vehicle. You can find the rates on the government’s website .

Maximum mileage allowances for using a private vehicle for business journeys:

Maximum mileage allowances for using a company car for business journeys:

You can pay your employees more than these maximum amounts, however, the excess will be considered taxable income.

If you carpool with a colleague and share the fuel cost, the mileage allowance should also be shared.

Learn how you can apply these mileage rates in your Rydoo account  here.

An employer may reimburse employees for their commute between home and the place of work. The maximum tax-free allowance for commute is based on the cheapest means of public transport or a fixed amount per kilometer in case a private or company car is used. These fixed amounts per kilometer are the ones set out in the previous paragraph on reimbursement for business journeys.

Some requirements need to be fulfilled for the allowance of travel by car, motorcycle or moped to be tax-free:

• The distance between your home and your workplace must be at least five kilometers;
• The time saving compared to travelling by public transport must be at least two hours;
• Only the part of the cost exceeding SEK 11,000 is deductible.

If you travel by public transport, the reimbursement for these expenses is tax-free if the distance between your home and your workplace is at least 2 km.

You can find more information about commute reimbursement (e.g. parking costs, ferry toll, carpooling, leisure home), on Skatteverket ’s website .

Last changed 2024-03-06

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Business Customs

Social and business protocols are similar in Sweden and the U.S. In Sweden, planning and scheduling is a way of life, with punctuality being important and highly valued both professionally and socially. Meetings are scheduled well in advance and begin and finish on time. Participants should be informed of any delays as promptly as possible. Providing enough time to prepare for a meeting is very important, as well as sticking to the agenda. Important decisions and deadlines are expected to be adhered to, even when verbal. Sweden is known for its’ high levels of gender equality, and many women hold executive positions. Greeting everyone present with a firm handshake and direct eye contact is expected upon arrival and departure.

Swedes are generally respectful, and in accordance with “jantelagen”, they do not boast or brag about their accomplishments. Swedes tend to avoid confrontation and superficiality, they are business-like, analytical, detail-oriented and can be considered somewhat reserved.  However, this is a generalization, and you will find that Swedes are also open and happy to small talk. Swedish companies are generally less hierarchical than in other countries and decisions are consensus-based.  Mostly everyone in Sweden is on a first name basis, and colleagues address each other casually, regardless of title.

Conservative dress is appropriate for business appointments.  Business entertaining in Sweden is usually done at lunch and not dinner, and upscale restaurants expect guests to dress well.  Restaurant bills include service charges, but after an evening meal, a small gratuity (5-10%) is appreciated.  Smoking is not allowed in places of business, including restaurants and airports.  Business cards are still commonly used and distributed with no special ritual, while younger Swedes usually prefer LinkedIn.  Gifts are appropriate when closing transactions but not at the beginning of a business relationship. At social events, small gifts are expected. 

Travel Advisory

Swedes enjoy a general work life balance and treasure their leisure time.  Due to the relatively generous leave that employees are entitled to (minimum 25 days/year), it is advantageous to plan business travel to Sweden during September through mid-December and mid-January through mid-June.  Business travel should be avoided during one-week school holidays such as winter break (February), Easter (March/April) and fall break (October-November).  Many Swedes take extended vacation during the period beginning around June 20 through August and some small businesses close.  See a list of Swedish bank holidays .

Up-to-date travel information on Sweden and all other countries is available on the Department of State’s website, see Department of State .  On this page, see “Travel Advisory” for current information, including the Country Security Report. All American visitors to Sweden are encouraged to enroll in the Smart Traveler Enrollment Program.

Visa Requirements

U.S. citizens may enter Sweden for up to 90 days for tourist or business purposes with a valid U.S. passport (at least six months longer than your planned period of stay) without obtaining a visa.  Travelers must have sufficient funds and a return airline ticket.  For visits that exceed 90 days and more information, see link to the Embassy of Sweden in Washington D.C: Embassy of Sweden

U.S. companies that require travel of foreign businesspersons to the United States are advised that security evaluations are handled via an interagency process. Swedish applicants for visas to the United States should go to the State Department Visa Website.

Currency  

The currency of Sweden is the krona (crown), which is subdivided into 100 ore.  All ore coins have been discontinued as of 2010, but goods can still be priced in ore.  When paying with cash, all sums are rounded up to the nearest krona. However, Sweden is rapidly becoming a cashless society.  Many places of business, including banks, do not accept cash.  Other currencies can be exchanged at banks and financial institutions; however steep fees and/or unfavorable exchange rates are the price for this service.              Credit and debit cards are widely accepted both in Swedish stores and ATM’s.  Major credit cards such as Visa and MasterCard are accepted in most places.  Diner’s Club and American Express may be less acceptable due to the high service charges associated with them. ATM’s – most with the English language option - are available throughout Sweden but require a chip and PIN card for withdrawal of cash.  Prior to departing from the U.S. travelers should ensure that their ATM/credit/debit cards allow use abroad and inquire about frequency, withdrawal limits, and related fees. Neither personal nor traveler’s checks are accepted anywhere in Sweden.&     Telecommunications/Electronics Sweden (country code +46) is one of the world’s most connected countries. Wi-Fi is always available in business hotels and often in public spaces, especially in major cities. Sweden mainly uses 4G and 5G cell phone technology.  There are essentially no pay-phones available in Sweden. U.S. cell phones can be used in Sweden as long as the U.S. provider (AT&T, Verizon, T-Mobile, etc.) activates the roaming function.  However, using a U.S. cellphone abroad will result in a much higher cost to the user.

Telecommunications/Electronics

Sweden (country code +46) is one of the world’s most connected countries. Wi-Fi is always available in business hotels and often in public spaces, especially in major cities. Sweden mainly uses 4G and 5G cell phone technology.  There are essentially no pay-phones available in Sweden. U.S. cell phones can be used in Sweden as long as the U.S. provider (AT&T, Verizon, T-Mobile, etc.) activates the roaming function.  However, using a U.S. cellphone abroad will result in a much higher cost to the user.

Voltage in Sweden is 230 with 50 cycles (Hz), and converters are sold in many electrical/office supply stores. If an American device works with 230 V, only an adapter to change the shape of the power plug to fit into a Swedish outlet is needed.  Swedish power sockets use the Europlug (type C and F).

Transportation

Sweden enjoys a modern infrastructure, and all modes of transportation are very reliable, efficient, and generally timely.  Sweden can be reached by air, ferry, car, and rail.  Delta Airlines and United Airlines have seasonal non-stop flights to Sweden. Other airlines such as SAS offer direct flights to Stockholm from New York, Chicago, and Miami. SAS also offers a direct flight between Goteborg and New York. Flights to Stockholm arrive at Arlanda Airport, 40 minutes north of Stockholm.  When taking a cab from the airport, the price should be confirmed prior to departure.  There is also a high-speed train as well as a bus service from Arlanda Airport to Stockholm’s downtown Central Station. Flights to Gothenburg arrive at Landvetter Airport, 20 minutes from Gothenburg center. When traveling into the city, one can take a cab or a bus service.  

In cities, public transportation is most popular. It consists of subways, trains, trams, and buses.  These are generally very reliable with extensive routes and connections. Sweden has right hand traffic and when driving, seatbelts must be worn by all, and headlights must be on, regardless of time of day or time of year.  Drivers must be 18 or older and hold a valid driver’s license. Snow tires are mandatory Dec 1-March 31.  Car rentals are readily available but at prices that exceed U.S. averages.  

Swedish is the principal language of Sweden, but an advanced level of English is generally spoken by most Swedes, and often used in business.  There are also five national minority languages in Sweden: Finnish, Yiddish, Meänkieli (Tornedal Finnish), Romani Chib and Sami.  

The Swedish state-run health care system is often considered a model for other countries to take after and is comparable to care provided by the U.S. Emergency care. There are no mandatory vaccines for traveling to Sweden.  The emergency telephone number is ‘112’. The Center for Disease Control lists a few vaccines worth considering when traveling to Sweden, see CDC website .

Local Time, Business Hours and Holidays

The 24-hour clock is recommended to avoid confusion. Sweden is +1GMT but observes winter- and summertime changes (+2GMT) from the last Sunday in March to the last Sunday in October.  Business office hours are generally 8 am through 5 pm and are closed on weekends, while retail stores are often open 10 am to 8 pm, five days per week and slightly shorter on weekends. 

Temporary Entry of Materials and Personal Belongings

Both Sweden and the U.S. are in the ATA-carnet system, the documentation that replaces the need to apply for temporary import authorization.  Goods that will be temporarily imported to the EU/Sweden and re-exported in unchanged condition (such as certain professional equipment, show materials or samples), can be temporarily admitted.  See more information about the temporary admission of goods can be found on the Swedish Customs’ website , and information regarding bringing personal belongings, including medicines .

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When you travel for work, you may be entitled to a subsistence allowance and/or a salary supplement. These can be either taxable or tax-exempt.

Subsistence allowance

A subsistence allowance compensates you for your increased living costs when you are on a work trip. You are entitled to this allowance if your trip involves at least one overnight stay away from your place of residence, irrespective of whether you travel in Sweden or abroad. The subsistence allowance is tax-exempt. It is the Swedish Tax Agency that determines the amount.

Full and partial subsistence allowance

• If your work trip starts before 12:00 and return after 19:00, you will receive a full subsistence allowance for that day.
• If your work trip starts at 12:00 or later, you will receive half a subsistence allowance.
• If your work trip ends at 19:00 or earlier, you will receive half a subsistence allowance.

If you stay in private accommodation, you also receive a night allowance, which is half a subsistence allowance. You are also entitled to a taxable salary supplement when staying in private accommodation.

This salary supplement is added automatically when you apply for a night allowance. However, you may opt to not receive it by unticking the option in your application if you do not want to cut into your funding.

Salary supplement

You may be entitled to a salary supplement on one-day or multi-day trips, as long as you stay in Sweden and have to travel to some place other than your normal place of work. This supplement is taxable.

Official duties for one day

If you are on official university business for just one day, you are only entitled to a salary supplement if your trip last twelve hours or longer.

Official duties for multiple days

If you are on official University business for more than one day, the salary supplement is the same amount as the subsistence allowance.

• If your work trip starts at 12:00 or later, you will receive half a salary supplement.
• If your work trip ends at 19:00 or earlier, you will receive half a salary supplement.

Car allowance

If you have to travel by car, first and foremost use a rental car – for financial, safety and environmental reasons. You may use your own car on occasions when doing so would be the most reasonable course of action, and when your manager or head of department has signed off on this. When you use your own car, you are entitled to a tax-exempt mileage allowance. For more information, see Ordinance (2020:486) on environmental and road-safety requirements for public authorities' cars (Swedish only).

Approval of use of own car

Decision on use of own car.

To be eligible for a car allowance, you need a special decision that approves you using your own car for work. There is a template under Forms regarding salary and staff called " Bilmedgivande LA15" (Swedish only) .

The head of department or equivalent may approve an employee using their own car for work trips during a specific period and within a specific area.

The use of an employee's own car may only be approved when a cost comparison with other modes of transportation reveals that car travel would be the best option or that it would help the University cut costs.

The decision to approve the use of an employee's own car must be signed by the head of department or equivalent, as well as the employee in question.

The decision must be archived at the department, office or equivalent, so external or internal auditors will have access to it.

The approval is conditional upon the employee agreeing, in writing, to:

• only using their car for work trips during the period and within the area the approval refers to, unless circumstances the employee has no control over prevent them from doing so;
• allowing other civil servants to accompany them in their car; and
• if they have a work car, using that car instead of their own during work trips, if that is what the head of department or equivalent decides.

Current amounts

The amount stipulated in the Income Tax Act is tax exempt. The amount stipulated in the University's local agreement, on the other hand, is considered a taxable salary supplement. The University must pay employer contributions for it.

A car allowance is only paid out when the use of the employee's own car was expressly approved.

Travelling for work using one's own car

SEK per 10 kilometres:

• Tax-exempt flat rate: SEK 25 per 10 km.
• Salary supplement when use of own car was approved: SEK 18.50 per 10 km.
• Salary supplement for trailer: SEK 18.50 per 10 km.

Compensation for travel by other means of transportation is only disbursed when proof of payment is presented.

How to make a travel claim and get reimbursement

To receive your subsistence allowance and be reimbursed for any expenses you incurred during your work trip, you should submit a travel claim as soon as your trip is over. You can do so in the self-service system PASS. A travel claim must be submitted within twelve months from the trip in question.

Remember to keep your original receipts. They need to be submitted with your expenses claim to your reviewer, which is the person who revises travel expenses at your department or office.

If you have any questions regarding travel expenses or reimbursements, contact the person who revises such expenses at your department, office or equivalent.

Amounts – subsistence allowance and salary supplement

Subsistence allowance and salary supplement 2023 (in Swedish)

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Expenses and Allowances

When you travel for work, you are entitled to an allowance for expenses. In Swedish, this is called traktamente. To receive reimbursement for expenses, you need to submit an original receipt as proof of purchase.

To claim back your expenses, you need to complete and submit the form called Post-Travel Form (Reseräkning) or a form for Expenses/representation that is available in Primula. Here you fill in the information about the expenses you incurred during your work trip. You must submit your claim no later than three months after your work trip has taken place or you made a purchase.

On the form called Post-Travel form, you need to provide such details as the dates of travel, the means of transport and any expenses that you incurred.

Allowance (Traktamente)

Important for you to know is that you cannot request traktamente for training or a conference at the University for which the University has already covered your expenses.

One-Day Trip Allowance (within Sweden) (Endagsförrättning)

When the destination is more than 50 km from both your place of employment and your home, then you are entitled to a taxable supplement (förrättningstillägg). The shortest travel route applies. The supplement is SEK 100 if you are away for more than five hours and SEK 200 if you are away for more than ten hours.

Multi-Day Trip Allowance (within Sweden) (Flerdygnsförrättning)

When the destination is more than 50 km from both your place of employment and your home, then you will receive a taxable supplement (förrättningstillägg) . The shortest travel route applies.

• Full day (departure before 12 noon and return home after 19:00): SEK 410, of which SEK 230 is tax-free.
• Part of the day (departure after 12 noon and return home before 19:00): SEK 205, of which SEK 115 is tax-free.

Overnight Allowance (Nattraktamente) for Private Accommodation

By private accommodation, we mean staying, for example, at a friend's house. For this, the allowance is SEK 430, of which SEK 110 is tax-free.

Trips Outside Sweden

Allowances for foreign travel (utlandstraktamente) are paid according to the rates set by Skatteverket for each respective country.

Meals and Food Expenditures

The payment of traktament e is designed to cover any costs for food or meals while you are away on a work trip.

If, however, your employer or host pays for your meals while you are away, the amount of traktamente paid to you will be reduced and you will be taxed on the food benefit. There are some exceptions to this. Hotel breakfasts will not be deducted, and there are separate rules for internal hospitality allowances. Full details of the latest rates can be found on the Skatteverket website.

When you need to purchase an item or a service that is work-related, you must adhere to the procurement agreements in place at Dalarna University. You should order your item or service from an agreed supplier, who will then invoice the University. Should you need to make a purchase with your own money, you can make a claim for reimbursement. Be sure to retain the receipt and submit this via Primula. To avoid making purchases with your own money, you can apply for a credit card for expenses.

To be accepted as a valid proof of purchase, a receipt must show the following details: 

• Date of purchase
• Company details: name, address, tax (moms) registration number
• Product details
• Amount of tax (moms)

If this information is not stated on the printed receipt, you must request a written receipt from the supplier/business. In accordance with rules set by the Swedish National Audit Office (Riksrevisionen) , you must submit receipts in their original. Copies will not be accepted.

Receipts for Hospitality (Representation)

In addition to the above information, receipts for hospitality-related expenses (for example, coffee and lunch) must be accompanied by information stating the following:

• Reason for hospitality
• Number of guests and guests’ names and occupation
• The name of the business or organisation that the guests represent

Reimbursement for Travel by Private Car

When travelling for work, you should always use public transport when this is possible. However, if you must travel by car, you must first choose to use a university car or you should rent one from a procured supplier. If these are not options, you may use your own car (or other private car).

You are entitled to claim your mileage at the rate of SEK 3.75/kilometre, of which SEK 2.50 is tax-free.

You can be reimbursed for the cost of your travel between Campus Borlänge and Campus Falun at a rate of SEK 2.50/kilometre for that part that is tax-free. The same applies to car trips that are longer than 200 kilometres.

Compensation for Travel Time - Technical and Administrative Staff

When you travel for work outside normal working hours (08.00-16.00), you will receive compensation for your time at the rate of 15 minutes of worktime for each hour of travel time outside of normal working hours.

When you fill in your flex report, in the column titled “Reason for overtime/absence”, add 15 minutes for every hour of travel time that is outside normal working hours.

More information

• Reimbursement: Expenses
• Credit card for expenses (Swedish webpage)

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• Jan 12, 2023

Traktamente - Business Travel Daily Allowance and miles compensation news for 2023

Business Travel Daily Allowance or „Traktamente“ in Swedish, is a tax-free allowance paid by the employer to the employee for raised living-costs during the travel period.

Tax-free allowance is in effect when the employee has travelled to workplace which is more than 50 km from regular work place and/or residency.

From year 2023 the allowance amount is 260kr per day (instead of 240kr per day as it was in 2022).

Half day will be now 130kr, instead of 120kr as it was in 2022.

Link to traktamente from Sweden to foreign country: https://skatteverket.se/privat/skatter/arbeteochinkomst/traktamente/utlandstraktamente.4.2b543913a42158acf800016035.html

Also, there are changes to miles compensation , from 18,50kr to 25kr , from 1st of January 2023 Keep in mind that 1mil is 10km.

Please inquire with us if anything is unclear or if you would like to know more.

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Sweden prepares to tax foreign employees once short-term workers and business travelers return to Sweden

Global Mobility Lead southern Sweden, Market Lead Sweden People Advisory Services

Marie heads up Global Mobility Services, helping clients and their employees to be compliant and efficient in the light of cross border work.

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Today, the swedish government proposed to introduce an economic employer concept in the swedish tax legislation as from 1 january 2021. this will result in a swedish tax liability for many short-time workers and business travelers into sweden. their foreign employer will also need to get registered with the swedish tax agency in order to handle their monthly tax reporting, with or without the help from a swedish group entity. the purpose of the rules is to create conditions for a healthy and fair competition on the labor market..

U nder the current Swedish tax legislation, a formal employer concept is used. This means that the assessment of who is considered to be the employer is based on who is actually paying out the employee’s salary. When introducing a so-called economic employer concept, several other factors will instead be taken into account such as who the work is carried out for, who is responsible for the risk and result of the employee, who bears the cost and who gives instructions to the employee.

This will have an effect when determining if foreign employees are tax liable in Sweden for their work performed here. According to the main rule within the Special Income Tax Act for non-residents (SINK), employees are tax liable in Sweden for their work performed in here. However, the 183-day rule in the SINK legislation can limit this tax liability if the following conditions are met:

• The employee spends not more than 183 days in Sweden in a 12-month period
• The remuneration is not paid by or on behalf of an employer who is domiciled in Sweden
• The remuneration is not borne by a permanent establishment that the foreign employer has in Sweden

In today’s proposed legislation, above exemption will not be applicable if the employee’s work can be seen as hiring of labor to a Swedish company, i.e. to a Swedish economic employer. Hiring of labor means that an individual is directly or indirectly made available by a foreign employer to perform work in a company’s business in Sweden and the work is performed as an integrated part of that company’s activities and under the Swedish company’s control and management. In these situations, a taxation would then arise from day 1 in Sweden for foreign employees working temporarily in Sweden.

However, it has been suggested that some exemptions will apply when it comes to limited working days in Sweden. According to the proposal, the regulation regarding hiring of labor will not apply if the work in Sweden is carried out for a maximum of fifteen consecutive days and for a maximum of 45 days per calendar year. If the 45 day threshold is exceeded, only the exceeding days will be evaluated to determine if the work in Sweden can be seen as hiring out of labor. This will to some extent limit the number of foreign employees who will become tax liable in Sweden.

If a foreign employee is working in Sweden for nine consecutive days during six different stays in Sweden in one calendar year, the five first stays in Sweden will fall under the exemption. The reason for this is that all stays are less than fifteen consecutive days and not more than 45 days during the full calendar year. The sixth stay, however, will need to be evaluated to confirm if the work in Sweden can be seen as hiring out of labor.

If the first visit to Sweden in the example above instead would amount to 16 consecutive days, this first stay needs to be evaluated to confirm if the work in Sweden can be seen as hiring out of labor. The first period in Sweden (16 days) should however not be taken into account when calculating the 45 days threshold in the calendar year.

Once a Swedish tax liability has been confirmed according to Swedish domestic legislation, applicable tax treaties should be applied to avoid a double taxation with regards to the temporary work in Sweden. Going forward, Sweden would then use an economic employer concept instead of taking into account who is paying out the salary.

The suggested legislation will lead to increased reporting obligations in Sweden for foreign employers. The Swedish government is proposing that also foreign employers without a permanent establishment in Sweden will be obligated to withhold preliminary tax for its employees, to the extent the work has been performed in Sweden. The foreign employer paying out the salary must then register with the Swedish Tax Agency to be able to file the monthly employer PAYE returns and report and pay the withheld preliminary tax to the Swedish Tax Agency. According to the suggested legislation, the reporting cannot be handled by the entity who is considered as the Swedish economic employer, however, our current legislation enables for a possible Swedish group entity (for example) to assist with the reporting on the foreign employer’s behalf.

The proposed legislation will come up for a vote in the Swedish parliament shortly. Our assessment is that the legislation will be approved. The proposed legislation would then be effective as from 1 January 2021.

The suggested changes will lead to more foreign employees being tax liable in Sweden, and foreign employers having Swedish reporting obligations. In order to meet the new requirements, we recommend that foreign employers start reviewing their employees’ travel pattern and work tasks in Sweden in order to determine which employees could create Swedish obligations. The ongoing pandemic, where short-term workers and business travelers into Sweden to a great extent has ceased, creates a great opportunity for foreign employers to prepare for what will come.

Once Swedish employer obligations have been confirmed, the following actions should be taken:

• Necessary registrations with the Swedish Tax Agency
• Establish a monthly PAYE reporting in Sweden
• Tax filing in Sweden for the employees
• Internal process should be established to track workers and business travelers into Sweden

For more information, please reach out to us.

• Sevim Güven – Partner – People Advisory Services – +46 72 230 95 20
• Marie Liebich – Director – People Advisory Services – +46 72 573 12 40

Find the link to the legislative proposal (in Swedish)  here

Read our follow-up article on this topic: Confirmed: The economic employer concept is coming to Sweden (2020-11-04)

EY Tax & Law has competence and experience within all tax areas, but also with immigration issues and legal areas such as labor & employment law, real estate law, corporate law and M&A transactions. Register here if you wish to subscribe to our news articles.

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• Start staff web
• My employment
• Business travel
• Travel expense

Writing a specification of travelling expenses

Travel expense reports are processed in Primula. Below you can read in-depth information about reimbursements for travel, subsistence allowances and agreements at SLU. A quick guide on creating travel expense reports is also available.

Information about travel expenses/allowances and agreements at SLU  

Write your specification of travelling expenses in Primula self-service. Please read the quick guide for travellers and the quick guide for certifiers which can be found as help links on the right side of the Primula report page.

The agreement

One-day assignments.

• Rules for one-day business trips apply if you have been away for a minimum of 9 hours.
• You will be reimbursed with the per diem amount set by the Swedish Tax Agency.
• The per diem allowance also applies to international travel.

Travelling time

The reimbursement for travelling time is handled separately from the specification of travelling expenses and can be found under the tab   Compensation/comp leave . You must state how many hours of travelling time you have the right to be reimbursed for and enter the number of hours. The system then calculates it into SEK, or, if you have an agreement with your manager, compensatory leave.

• If you have non-regulated working hours or annual working time, you will not be reimbursed for travelling time.
• If your working hours are set (not flexitime), you may be reimbursed for up to 8 hours per day for all travelling time outside of working hours.
• If you work flexitime, you may be reimbursed for travelling time before 6 a.m. and after 7 p.m., on Saturdays, Sundays and holidays, up to 8 hours per day.

Travelling time is primarily reimbursed in SEK: full-time monthly salary/320. You and your manager may agree on reimbursement in the form of leave: 1 hour of travelling time = 30 minutes of leave. Always enter the hours you want to be reimbursed for (according to the regulations) and the system will calculate your reimbursement.

Agreements:

• Villkorsavtal (see chapter 10) (only in swedish)
• Avtal om ersättning m.m. vid tjänsteresa och förrättning utomlands (only in swedish)
• Lokalt kollektivavtal vid SLU om ersättning mm vid tjänsteresa och förrättning (only in swedish)
• Information on travel and related agreements

Reimbursement / allowances:

• Skatteverket:  Traktamenten och andra kostnadsersättningar (only in swedish)

Quick guides for travel expense claims 

• Support to certifier
• Certifier 

Payroll Unit , Division of Human Resources, SLU

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• Business and industry

Travel to Sweden for work

Check if you need a visa or permit to work in Sweden and how to get one if you do.

This guide is for British citizens travelling for business or other work purposes. It explains what employers, employees, or the self-employed need to do if they need a visa or permit.

This information is provided as a guide only. You must always check the exact application process and document requirements with the Swedish immigration authorities or embassy .

Entry requirements

If you’re going to Sweden to work (or any other EU country , Switzerland, Norway, Iceland or Liechtenstein) you must make sure you meet passport and other travel requirements .

Sweden is in the Schengen area . If you’re travelling for business for up to 90 days in a 180-day period, you may be able to do some business-related activities without needing a visa or permit, such as attend business meetings. It does not matter how many countries you visit in the Schengen area. Your total stay must be no more than 90 days in every 180 days. The 180-day period keeps ‘rolling’.

If you’re staying for longer, or for other types of work, you may need a visa or permit.

The Swedish authorities are responsible for setting and enforcing entry rules. They decide which activities need a visa or permit, or which may be exempt.

You must always check with Sweden’s government before you travel, to make sure you meet their legal requirements.

If you’re working in more than one country, you need to check the entry rules of each country.

If you need a passport, visa or permit, you should apply well in advance of travel.

Visa and permit documents

This guide explains the general application process for some of the visa or permit types available in Sweden. It includes a checklist of documents that you’ll usually need to include when applying.

It may not cover all scenarios so you must always check the exact application process and document requirements with the Swedish authorities or embassy .

You must also check what format the documents should be presented in, including if they must be:

• ‘legalised’ (with an apostille)  or notarised
• originals, or if copies are acceptable
• signed in ink (a wet signature), or if they can be signed electronically (an e-signature)
• dated within a certain period of time, such as 30 days before you submit your application

Countries often use the terms visa, work permit and residence permit differently. For example, some may refer to a work permit as a visa.

This guide uses the same terms used in Sweden, so you know which ones to use when speaking to the Swedish authorities.

Check if you need a visa or permit

You do not need a visa or permit if you’re travelling to Sweden for up to 90 days in a 180-day period for specific business-related activities. These activities can include:

• running or attending job interviews
• going to court as a witness
• attending trade fairs
• meeting clients or customers (including entertainment like eating at a restaurant)
• meeting colleagues, contractors or sellers
• fact-finding visits
• negotiating, signing and executing deals or contracts in certain situations
• attending, speaking or presenting at a conference if you’re not being paid
• team building activities
• leisure travel, such as holidays or visiting friends or family

Or for the following types of training, so long as it’s for the same company or group:

• receiving classroom-based training
• receiving on-the-job training
• shadowing someone’s job

These activities are covered by the visa waiver.

Border checks

At the border, you may be asked to show:

• proof of return travel, such as plane or train tickets
• health insurance that covers your stay
• proof of accommodation for your entire stay
• enough money for the duration of your trip
• an invitation letter from your employer explaining your trip, or a plan for any training with a description of the purpose of your visit

Check Sweden’s exemptions

Certain types of work-related activities do not require a visa or permit because they’re exempt.

All countries have their own exemptions. What may be exempt in one country may not be in another. You should always check with the country’s authorities.

These do not require a visa or permit in Sweden:

• emergency repairs or installation activities, including technical fitters and instructors – for up to 2 months
• participating in training, testing, preparation or completion of deliveries, or similar activities as a business transaction – for up to 3 months in a 12-month period
• specialists working temporarily for an international corporation for less than 90 days
• consular officials or diplomats and their families and staff – this generally applies to the current mission only
• temporary TV or radio workers for Nordisk Television AB (TV4-gruppen/TV4 AB), Sveriges Utbildningsradio AB, Sveriges Radio AB or Sveriges Television AB – for up to 1 month
• performers for film, audio-visual content and shows and their technical production team – so long as the performer has been invited by an established arranger from the Swedish Migration Agency – for up to 14 business days over 12 months
• professional athletes and functionaries taking part in international competitions – for up to 3 months over 12 months
• railway personnel and international commercial traffic lorry drivers employed outside of Sweden
• temporary employees working for a company that does not have a branch or office in Sweden, such as journalists or salespeople
• caregivers working for an employer who is visiting Sweden for medical treatment – for up to 3 months
• professors and researchers invited to teach, research or hold lectures at higher education institutions – for up to 3 months in a 12-month period
• claimants (plaintiffs) or witnesses in a criminal investigation who obtained a residence permit as a result of that
• volunteers giving aid support for a disaster or accident in Sweden – for the period of deployment
• drivers and travel guides who accompany tourist groups to Sweden – for up to 3 months
• those with a residence permit for higher education studies in Sweden
• those with an EU-intra company transfer permit (EU ICT) from another country – for 90 days in a 180-day period
• sole traders working for Swedish clients on contracts – for a maximum of 90 days or the amount of available Schengen days they have (conditions apply so check with the authorities)

Employers need to submit a notification to the Swedish work environment authority (SWEA) for all workers sent (posted) to Sweden to work.

Show proof of exemption

You need to be able to show proof that you’re exempt to the authorities on request. This could be:

• an assignment or invitation letter
• employment confirmation
• proof of required qualifications, such as a diploma or professional certificate

Further checks

If you’re not sure if you need a visa or permit to travel you can get advice from the Swedish embassy .

Applying for a visa or permit

This guide outlines the steps required for each visa or permit type, but you need to check the exact rules and processes with the Swedish Migration Agency or embassy .

Taking your family

If you have a family they may be able to join you on dependant visas. It depends what type of permit you have.

Find out about permits for family members .

Work and residence permits

Sweden offers the same permits for short or long stays. If you’re working in Sweden for 3 months or less, you will only need a work permit. If you’re working in Sweden for more than 3 months you will need a work and residence permit.

You must apply for a permit if you’re in Sweden because you’re:

• transferring to the Swedish branch of a UK-based company
• working for a Swedish company on a Swedish employment contract
• providing services to a client in Sweden
• carrying out self-employed work
• conducting research work

They are valid for up to 2 years depending on which one you need.

Transferring to a Swedish branch of a UK-based company

You need one of the following permits if your UK-based company moves you to a Swedish branch to work:

• Intra-company transfer permit (assignment)
• Work and residence permit (assignment or long-term employment)

Intra-company transfer

You need a long-term intra-company transfer permit (ICT)  if your UK-based company moves you to a branch in Sweden to work for:

• up to 2 years if you’re a manager or specialist
• 1 year if you’re a trainee

To qualify you must:

• have worked for the company abroad for at least 3 consecutive months
• be a manager, specialist or trainee
• be of great importance to the business if you’re a manager or specialist – having a manager or specialist title is not enough
• have a relevant university or college degree as a trainee, or relevant work experience as a specialist or manager
• have specialist knowledge in the field
• have the required qualifications recognised in Sweden for regulated professions
• be paid a salary that is at least at the same level as in the Swedish collective agreements , or equivalent to similar positions in Sweden
• have employment terms that are at least on the same level as for employees on assignment in Sweden
• get insurance covering health, life, occupational injury and pension from your employer
• have a UK employment contract or trainee agreement
• be able to return to work at the UK branch of your company when your assignment ends
• be on UK or Swedish payroll

An ICT permit can take up to 3 months to get. It’s valid for up to 2 years if you’re a manager or specialist or 1 year if you’re a trainee. You can extend it for an extra year if you’re a manager or specialist.

If you have a partner, or children under 18, they can join you with this permit type.  Find out about permits for family members .

How it works

You need to check with the Swedish authorities on the exact process. The following is a rough guide to help you prepare.

Your employer creates an employment offer and gives the relevant trade union the opportunity to comment on employment conditions.

Your employer creates an online account and applies for your work permit with the Swedish Migration Agency. The website explains how once you’ve signed up.

Your employer submits the ‘ union opinion ’.

You log in and complete the online application and submit the necessary documents .

You submit biometric information at the Swedish embassy and collect your biometric residence card permit when available.

Your employer submits a posted worker declaration to the Swedish work environment authority (SWEA).

Your employer notifies the Swedish tax agency on the 12th day of the month following the day that you started working in Sweden.

Application documents

Swedish authorities may request different documents. Usually, they need:

• UK passport for you and any dependants, valid for the duration of the assignment
• assignment letter and employment contract from your UK employer
• trainee agreement, for trainees
• union statement (‘union opinion’)
• degree certificate, for trainees
• marriage certificate or the equivalent for a registered partner, if applying with family (translated into English or Swedish by a certified translator)
• accommodation contract showing monthly cost for housing, if your family is joining you and you’re already settled
• documents showing you’ve lived together in another country for at least 6 months, if applying with a cohabiting partner (translated into English or Swedish by a certified translator)
• birth certificate for any children joining you (translated into English or Swedish by a certified translator)
• comprehensive health insurance that’s valid in Sweden for at least 3 months, or the full assignment period if the assignment is shorter than 1 year

Work and residence permit (assignment)

You need a long-term work and resident permit if your UK-based company moves you to a Swedish branch to work temporarily.

• have employment terms that are at least at the same level as for employees working in Sweden
• keep your UK employment contract
• have an employment contract in Sweden

A long-term work and residence permit can take between 1 and 12 months to get. It’s valid for up to 2 years and can be extended.

This permit type may lead to permanent residence after 4 years continuous residency if you meet the criteria.

If you have a partner, or children under 21, they can join you with this permit type. Find out about permits for family members .

Your employer creates an online account and applies for your work permit with the Swedish Migration Agency. The website explains how.

Swedish authorities may request different documents at different stages of the process. Usually, they need:

• marriage certificate or the equivalent for a registered partner, if applying with family, translated into English or Swedish by a certified translator
• documents showing you’ve lived together in another country for at least 6 months, if applying with cohabiting partner, translated into English or Swedish by a certified translator
• birth certificate for any children joining you, translated into English or Swedish by a certified translator

Working for a Swedish branch of a company on a Swedish employment contract

You need one of these work permits if you’re working on a Swedish contract:

• work and residence permit if you have an employment offer
• EU Blue Card for highly skilled workers
• work permit for athletes and coaches
• work permit for performers

Work and residence permit (local employment)

To qualify for a work and residence permit you must:

• have an offer of employment from a company in Sweden
• have been offered a salary that is at least at the same level as that set by Swedish collective agreements , or equivalent to similar positions in Sweden
• have employment conditions that are at least at the same level as in the Swedish collective agreements, or what is common for your profession or industry

It can take between 1 and 12 months to get. It’s valid for up to 2 years and you can extend it.

Your employer advertises the position in Sweden, the rest of the EU, Switzerland, Norway, Iceland and Liechtenstein, for at least 10 days.

Your employer creates an employment offer and gives the relevant trade union the opportunity to comment on the employment conditions.

You log in and complete the online application and submit the  necessary documents .

• UK passport for you and any dependants, valid for the duration of your stay
• documents showing you’ve lived together in another country for at least 6 months, if applying with cohabiting partner (translated into English or Swedish by a certified translator)

EU Blue Card

You can apply for an EU Blue Card if you’re a highly skilled worker and want to work for a Swedish company for at least 1 year.

• have an offer of employment for highly qualified work for at least 1 year
• have the equivalent of 180 credits of tertiary education or 5 years’ professional experience
• have a salary of at least 1.5 times the average gross salary in Sweden
• have or have applied for comprehensive health insurance that’s valid at least 3 months of care in Sweden
• have employment conditions that are at least at the same level as the Swedish collective agreements , or what is common for your profession or industry

An EU Blue Card can take up to 3 months to get. It’s valid for up to 2 years and you can extend it.

You need to check with the Swedish authorities on the exact process. This is a rough guide to help you prepare.

• degree certificate or register excerpt from your university, or an employer’s certificate from previous employers, translated into English or Swedish by a certified translator
• documents showing that you’ve lived together in another country for at least 6 months, if applying with a cohabiting partner (translated into English or Swedish by a certified translator)
• comprehensive health insurance that’s valid in Sweden for at least 3 months

Work permit for athletes and coaches

You can apply for this work permit if you:

• have a written contract with a club or association in Sweden that’s affiliated with the Swedish Sports Confederation
• play or coach football at least in Division 1 (for men) or in Damallsvenskan or Elitettan (for women)
• play or coach basketball in Basketligan or Basketettan (for men and women)
• meet the salary requirements
• have health and accident insurance consistent with what’s usual for your sport and level
• have confirmation from the Swedish Sports Confederation that your employment is vitally important to the positive development of the sport

If you have a partner, or children under 21, they can join you with this permit type.  Find out about permits for family members .

You log in to complete the online application and submit the necessary documents .

You submit biometric information at the relevant embassy and collect your biometric residence card permit when ready.

• a contract signed by the club and yourself, with information about your salary (in Swedish kronor), insurance and the validity period of the contract
• documents showing that you’ve lived together in another country for at least 6 months (if applying with a cohabiting partner), translated into English or Swedish by a certified translator

Work permit for performers

A work permit for performers is for:

• singers and other musicians
• circus performers
• directors and filmmakers
• those accompanying performers, such as technicians or similar roles
• have a contract with an organiser in Sweden including information on fees, venue and a tour plan
• have a written offer of work in Sweden
• have sufficient salary to support yourself during your stay

You log in to complete the online application and submit the  necessary documents .

You submit biometric information at the Swedish embassy and collect your biometric residence card permit when ready.

Swedish authorities may request different documents at different stages of the process. Usually, they need to see:

• the contract, signed by you and the organiser, stating the tour plan (if any), your remuneration (pay or equivalent) and the time and place of the engagement
• documents showing you’ve lived together in another country for at least 6 months, if applying with a cohabiting partner, translated into English or Swedish by a certified translator

Providing services to a client in Sweden

If your UK employer has a contract or work order with a Swedish company, you can apply for a ‘work permit to provide services’.

• have employment terms that are at least on the same level as for employees in Sweden
• stay on UK payroll

A work permit to provide services can take between 1 and 12 months to get. It’s valid for up to 2 years and you can extend it.

You submit biometric information at the Swedish embassy and then collect your biometric residence card permit when it’s ready.

• contact details and power of attorney for the client in Sweden
• UK passport for you and any dependants, valid for the duration of the assignment and with 2 blank pages

Self-employed work

To apply for a self-employment permit your business needs to be set up as a limited liability or trading company in Sweden.

To qualify you must show:

• significant experience in your chosen field with previous experience of managing your own business
• knowledge of Swedish or English (if you deals with many suppliers or customers in Sweden, you must have very good knowledge of Swedish)
• proof that you own at least 50% of the business and have executive responsibility
• proof that the project is economically viable
• that you can financially support yourself and any family members that may join you
• proof of qualifications if you work in a regulated profession
• that you have an established network in Sweden
• that after the trial period of 2 years your company’s finances are in balance and that you can support yourself and any family members (the required amount is based on the Swedish standard for income support plus housing costs)

This permit can take between 14 and 25 months to get. It is valid for up to 2 years. The self-employed work permit may lead to permanent residence if you meet the criteria.

If you have a partner, or children under 18, they can join you with this permit type. Find out about permits for family members .

You apply online for a residence permit.

You create an online account and apply for a work permit – the website explains how.

You submit biometric information at the relevant embassy and collect your biometric residence card permit when it’s ready.

• proof you can support yourself and your family for at least 2 years
• purchase contract if you’ve bought or are intending to buy the company or business
• if you’re buying a business, bank certificates showing you have enough money to buy it and for the costs and investments you need to run it
• trading company agreement or share register
• document showing that you’ve paid the purchase price, or your share of the purchase price, if you bought the business
• contracts with customers or suppliers and premises
• 2 most recent annual accounts or financial statements (if the company has been operating that long)
• balance sheet and profit and loss statement for the current financial year up to the previous month (if the company has been operating that long)
• language course certificate or other proof that you know Swedish or English
• qualification certificates from your studies
• registration certificate for other companies you have, or have had, outside Sweden
• documents showing that you’ve lived together in another country for at least 6 months, if applying with a cohabiting partner, translated into English or Swedish by a certified translator

Research work

If you work for a recognised research institution you can apply for a residence permit for research.

• have a hosting agreement with a research funding body (the party receiving the research work) that’s approved by the Swedish Research Council
• have enough money for your stay in Sweden including for your return travel
• have, or have applied for, comprehensive health insurance (if you’re going to be in Sweden for a maximum of 1 year)

A residence permit for research can take between 1 and 12 months to get. It’s valid for the same duration as the hosting agreement, or the validity of your passport, whichever is less. You can extend it.

You create an online account and apply for a residence permit and submit the necessary documents . The website explains how.

You submit biometric information at the relevant embassy and then collect your biometric residence card permit when available.

• passport for you and any dependants, valid for the duration of your stay
• the hosting agreement from your research funding body
• comprehensive health insurance

Swedish government guidance

You can find out more about working in Sweden from the Swedish Migration Agency .

Check for travel changes

European governments may update or change their rules without notice.

You should always check general travel advice for Sweden , for updates on issues such as safety and security, entry requirements and travel warnings before travelling, or planning to travel.

Update to hyperlink made to a page for visa exemptions for performers for film and audio-visual content.

Content reviewed. No changes made. (The information provided is up-to-date as of 11 September 2023.)

Content reviewed. No changes made. (The information provided is up-to-date as of 21 July 2023).

Content reviewed. No changes made. (The information provided is up-to-date as of 22 March 2023).

Clarifications made to several sections. EU ICT: Trainees do not need a bachelor's degree. It just needs to be a degree from a university or college required for the trainee role. Work and residence permit (assignment): You may need an accommodation contract if you're bringing your family to join you. (Local employment) & Work permit for performers: It's advisable that your passport is valid for at least the duration of your stay. (The information provided is up-to-date as of 9 January 2023).

Updated passport requirements - you no longer need 2 blank pages in your passport. The information provided is up-to-date as of 23 September 2022.

Updated to clarify that your employer should notify the Swedish tax agency on the 12th day of the month following the day that you started working in Sweden rather than within 12 days. The information provided is up-to-date as of 30 November 2021.

Updated salary requirements for the 'Work and residence permit (local employment)'. Changes to the age of children covered by family permits for EU ICT and self-employed work.

First published.

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• » Travelling to Sweden

Travelling to Sweden

When travelling to Sweden there are goods you may bring and others that are restricted.

Goods to which special rules apply can be declared to Swedish Customs by choosing the red, blue or green lane through the surveillance area when you cross the Swedish border. Certain goods can also be declared via the internet.

Alcohol and tobacco

There are different regulations in place concerning how much alcohol you may carry with you depending on whether you are entering Sweden from another EU country or entering from a country outside the EU.

You must be at least 20 years of age to bring alcohol into Sweden.

Alcohol from another EU country  Alcohol from a country outside the EU

There are different regulations in effect concerning how much tobacco you may carry with you depending on whether you are entering Sweden from another EU country or entering from a country outside the EU.

You must be at least 18 years of age to be bring tobacco into Sweden.

Tobacco from another EU country Tobacco from a country outside the EU

It is important that animals crossing the borders are not carrying infectious diseases. It is also important to combat illegal trade. The regulations applicable for the import of live animals depend on where the animal is coming from and whether it is a pet or other type of animal. We conduct checks at the border for the Swedish Board of Agriculture.

The Swedish Board of Agriculture is the public authority responsible for regulations on importing animals into Sweden. Please contact them for further information.

Read more about the rules to import animals to Sweden, and about animal welfare rules at Swedish Board of Agriculture's website 

Report your pet to Swedish Customs

Report online – choose the green channel or lane.

If you live in an EU country, you can report your dog or cat to Swedish Customs here on our website. When you arrive in Sweden you can then use the green channel or lane when going through Customs. If a customs official carries out a check, you must be able to produce the registration number you received when you reported your pet.

Report your pet online

Report at the border – choose the red channel or lane

When you arrive in Sweden, you should contact a customs officer by going to a so-called "red point". You find the red point in the red channel or lane in the passenger surveillance area. If there is no customs officer there, contact Customs in one of the following ways:

• Use the phone in the red channel or lane in the passenger surveillance area.
• Call the phone number specified on the poster in the red channel or lane in the passenger surveillance area.
• Go to the nearest customs clearance office .
• If you cannot take the red channel or lane, such as when you are travelling on a direct train between Denmark and Sweden, contact a uniformed customs officer on the train. If you do not see a uniformed customs officer on the train, you must call the customs officer on duty on +46 40 661 32 25.

Firearms, ammunition and dangerous articles

Firearms, ammunition and dangerous articles can not be brought into or out of Sweden without permission. The Swedish Police are responsible for this particular issue.

The word firearm means weapons with which bullets, buckshot, harpoons or other projectiles can be fired with the aid of gunpowder charges, CO2 charges, compressed air or similar firing agents.

Tear gas, pepper spray devices and crossbows are also counted as firearms, as are starting and signalling weapons that are loaded with cartridges. Ammunition means items such as cartridges, projectiles, and blasting caps.

Hunting and shooting competitions – temporary import of weapons to Sweden

If you plan to bring your weapon into Sweden temporarily, or are travelling through, certain rules apply. Keep in mind that the weapon you plan to bring into Sweden must be approved for hunting or shooting competitions in Sweden.

Read more about temporary import of weapons to Sweden at Swedish Police

When temporary importing weapons to Sweden, remember to declare your firearm and ammunition to Swedish Customs

Once you have received your import permit, all that remains is that you submit a declaration for the firearm and ammunition to Swedish Customs.

Firearms Declaration to Swedish Customs via the internet

If weapons declaration is made via the internet (only for citizen of an EU country or Norway) you do not need to notify customs in person upon arrival in Sweden.

A citizen of an EU country or Norway who has a valid firearms license (European or Norweigan Firearms Pass), a permanent possession permit and permission from the Swedish Police can register weapons and ammunition online.

You can register weapons and ammunition online when you intend:

• to hunt or compete in Sweden for a duration of less than three months
• to travel through Sweden in order to hunt or compete in Denmark, Norway or Finland
• to hunt or compete in other countries (applies to those who have a Swedish firearms license).

Weapons Declaration via internet

Silencers is regulated in basically the same way as ammunition. Anyone who has the right to possess a certain weapon for shooting may possess silencers that fit the weapon.

This means that you do not need to apply for a temporary import of a silencer in Sweden if you in your home country hold a permit / license for a weapon that the silencer is suitable for. However, you can not apply for temporary import into Sweden for a silencer only, the accompanying weapon is required.

Declaration at the border crossing

Upon arrival in Sweden, a declaration must be made at the port of entry as well as a completion of the Customs form Declaration for Firearms and Ammunition. Persons declaring weapons must also show the weapon, the weapons passport and the import permit that has been issued by the Swedish police authority to customs officials.

If no customs official is available at the border crossing, declaration must take place in one of the following ways:

• Via the telephone at the border crossing which is provided for such purposes
• By calling the telephone number that is provided at the border crossing
• At the closest Customs clearance office

Air weapons, paintball guns, airsoft guns and other weapons

A permit is required for air weapons, airsoft guns and paintball guns (as a general rule, with some exceptions). These types of weapons, which are typically powered by carbonic acid, air or springs and shoot off bullets, arrows or paint ampoules, can in some cases be regarded as being limited-power under the Swedish Weapons Act.

Read more about air weapons, paintball guns, airsoft guns and other weapons at Swedish Police website

Knives and other dangerous objects

The legislation in this area deals with knives, stabbing weapons, cutting weapons and other dangerous objects intended to be used as a weapon for a criminal threat against someone’s life or health. It is prohibited for anyone to have a knife, stabbing weapon, cutting weapon or other dangerous object with them in a public place, in areas around schools, or in vehicles in a public place, unless having such a weapon may be considered justified or appropriate under the circumstances. The prohibition applies to items intended to be used as a weapon for a criminal threat against someone’s life or health.

Read more about knives and other dangerous objects at Swedish Police website

CITES – Endangered species

Animals and products from animals of endangered species are not allowed to be taken into Sweden without a permit from the Swedish Board of Agriculture.

CITES import and export at Swedish Board of Agriculture's website

There is extensive illegal trade in endangered animals and plants, both living and dead. Tourists or consumers need to be vigilant to avoid contributing to this illegal activity both in Sweden and in other countries.

Trade in endangered species at Swedish Enviromental Protection Agency

Foodstuffs and plants

Within the EU there is almost free movement of plants and seeds. However, you still need to comply with several rules. You are NOT allowed to bring plants, fruits, vegetables, flowers och seeds into the EU without a phytosanitary certificate. Authorisation from the Swedish Board of Agriculture may be required to bring certain foodstuffs into Sweden.

Travelling to Sweden from another EU country

In principle, travellers may bring food and plants into Sweden from other EU countries without restriction.

Travelling to Sweden from countries outside the EU

Different rules apply for food and plants entering Sweden from countries outside the EU. A health certificate is generally required for meat, milk, and similar products. The food must also undergo a veterinary inspection at the border. Please note that you are not allowed to bring plants, fruits, vegetables, flowers or seeds into the European Union without a phytosanitary certificate.

Certain exceptions apply for powdered infant formula, baby food and special foods required for medical reasons. There are also some exceptions for food from Faeroe Islands, Greenland and Iceland.

Importation from Norway, Andorra, Liechtenstein, San Marino and Switzerland is subject to the same regulations as other EU countries, including the 4 700 SEK or 3 300 SEK value limit.

Read more about the rules if you bring or send plants and plant products across the Swedish border at Swedish Board of Agriculture's website

When traveling to Sweden, you need to be careful to not spread invasive alien species. Here you find information and tips on how to reduce the spread and how to report the presence of alien species in Sweden.

Avoid spreading invasive alien species

When travelling to Sweden you can take your medicines with you as long as they are for you or your accompanying pet, and you need them for medical reasons.

Generally, when bringing medicines into a country, you need to be able to show that the medicines you are carrying are for your personal use. This can be done for example by leaving the pharmacy sticker with your name on the medicine, by bringing a copy of your prescription or a certificate from your doctor.

In the same way you need to be able to show that medicines for your accompanying pet have been prescribed to your pet by a veterinary surgeon.

Read more about the rules travelling with medicines at Swedish Medical Products Agency

Cash control

All travellers entering or leaving the EU with € 10 000 or more in cash must declare the sum to Customs in order to comply with European Regulation (EC) No 1889/2005.

You have to give notification to Swedish Customs if you are carrying the equivalent of EUR 10,000 or more in cash or equivalent assets when travelling across an EU border.

The notification duty is one element in Sweden’s initiatives not only to prevent money laundering and organised crime, but also to combat terrorism.

Besides notes and coins, “cash and equivalent assets” here also means, for example, traveller’s cheques, cheques, promissory notes, debt instruments, debentures, shares, money orders and securities.

Declare cash online

The Right of Public Access

You have a Right of Public Access whenever you visit Swedish nature – whether you’re going for a walk, kayaking, climbing a mountain or simply enjoying nature.

The Right of Public Access is a unique right to roam freely in the countryside. But with this right come responsibilities – to take care of nature and wildlife and to show consideration for landowners and for other people enjoying the countryside.

The Right of Public Access at Swedish enviromental protection agency's website

Other goods brought by travellers from outside the EU, including the Åland Islands, the Canary Islands and similar territories

Goods that you are using during your trip like clothes, cameras can be brought into Sweden duty-free. If you are arriving to Sweden from a non EU-country you can only bring goods with you (not alcohol or tobacco) for a maximum of (470 €) 4 700 SEK if you travel with a commercial airline or ferryline or (330 €) 3 300 SEK if you travel in any other way without paying any duty or tax.

This amount includes snuff and travel items purchased during the trip. It is not possible to split up the value of separate purchases.

Goods that travellers brings into Sweden for personal use during the trip and will be brought back abroad with the traveller are not included in the above mentioned value.

Tax-free shopping in Sweden

For more information about tax-free shopping in Sweden, please contact a tax-free company.

Last updated: 2023-06-08

What is updated: Quality assured

Scam messages have been sent out in the Tax Administration’s name. Read more about scams.

Tax-exempt allowances in 2023 for business travel

• Matkakustannusten korvaukset
• Official Decisions

Decision of the Tax Administration on tax-exempt allowances for travel expenses in 2023

— English translation —

Under § 73 and § 75.2 of Income Tax Act (tuloverolaki) of 30 Dec 1992 (1535/1992), including the amendments by Act no 504/2010 and by Act no 1246/2013, the Finnish Tax Administration has set out the following:

The criteria for and amounts of allowances for travel expenses, to be considered exempt from tax in the 2023 taxation, shall be as prescribed in this decision below.

Travel expenses are the costs arising from a taxpayer's business travel in the territory of Finland or other countries.

Business trips mean any short-term trips by an employee in performing his duties to a place where he temporarily performs working tasks or conducts business, distinct from his regular place of work. If, because of the nature of his work, the employee has no regular place of work, any short trip by employee from home to a temporary place of employment is a business trip.

Furthermore, trips under the following circumstances are also regarded as business trips:

• Location of the workplace is elsewhere than inside the facilities or establishments that belong to the employer or to a closely related corporate entity within the employer’s sphere of interest;
• Work falls into the definition of temporary work under § 72 a, Income Tax Act (tuloverolaki);
• Location is at a distance exceeding 100 kilometres from the taxpayer’s home;
• Taxpayer has stayed overnight, due to the trip to the workplace, in temporary quarters, which are necessary because of the distant location of the workplace.

Nevertheless, travelling or commuting between home and regular place of work is not considered a 'business trip' or 'travelling in business'. This also concerns weekend travel or other similar travel between home and a temporary place of employment, during a longer work assignment spanning several work weeks.

If it is typical for the line of work that the location of employment changes frequently because of the short-term nature of work in the particular sector, daily travel from home to a temporary 2 location will only make the employee eligible to receive allowances for 'travel expenses proper' referred to in §7, §8 and §9 below, if the employee has no main or regular place of work. The employee shall, however, also be entitled to meal money (§14) if he has no opportunity to benefit from meal services arranged by his employer on the temporary location or in its immediate vicinity.

Travel made otherwise than as referred to in section 3, paragraphs 1 and 2, by an employee to his secondary workplace, only makes the employee eligible to receive allowance for 'travel expenses proper' (see §7, §8 and §9), and to receive allowance for accommodation (see §16). Secondary workplace means such ordinary establishment of the employer, or another corporation within the same sphere of interests with the employer, which is situated in another area, or another state, than the employee’s primary, main or regular place of work.

Travelling to and from an employee’s separate accommodation and his secondary workplace does not entitle the employee to receive allowance for 'travel expenses proper' when the separate accommodation is necessary because of the location of the secondary workplace.

The main or regular place of work is the employee’s permanent place of employment. If, owing to the itinerant nature of his work, the employee has no permanent place of employment, the main or regular place of work is considered the place where he receives his assignments and keeps the clothes, tools or materials that he uses in his work, or any other location with a similar function in respect of the performance of his duties.

A day of travel means a period of no more than 24 hours beginning from the time that the employee sets out on a business trip from his workplace or home. A day of travel ends when the employee returns from a business trip to his workplace or home.

Allowance for travel expenses proper to be paid for business travel means reimbursement for tickets for travel, seats or sleeping car berths and other comparable expenses directly related to travel.

Allowance for travel expenses proper also includes costs for the transport of tools and other such equipment that the employee must take with him.

The maximum allowance for travel expenses, payable for the business travel of the employee using transport other than a motor vehicle owned or held by him is the amount spent on travel expenses proper, demonstrated with tickets provided by the transport company or other reliable proof.

The maximum allowance for an employee’s business travel using a means of transport owned or held by him shall be:

If other persons, for whose transport the employer is responsible, travel in a vehicle owned or held by the employee, the maximum allowance referred to in paragraph 1 is raised by 4 cents per Km and passenger.

If an employee, enjoying the company car benefit known as the limited benefit ( käyttöetu; förmån att använda bil ), referred to in the official decision of the Tax Administration on benefits-in-kind, uses the company car for business travel and pays for the energy to run the vehicle, he is entitled to a kilometer allowance of no more than 14 cents per Km.

Per diem, i.e. daily allowance means coverage for a reasonable increase in meal expenses and other living expenses incurred by the employee during business travel. Thus, per diem does not include allowance for travel expenses proper or accommodation expenses.

Per diem is payable only for such a day when the temporary place of employment is located more than 15 Kms away from either the employee’s main or regular workplace or his home, depending on where the travel begins. Moreover, the temporary place of employment should be more than 5 Kms away both from the main or regular workplace and from home.

Depending on the duration of a business trip, the maximum per diem amounts are the following

For any day of travel, when the employee receives free meals, or meals included with the travel ticket, the maximum per diem is half the amount specified in paragraph 1. Free meals comprise two free meals in the case of full per diem, and one free meal in the case of partial per diem.

The maximum per diems payable for business travel outside Finland are as follows:

The per diem allowance concerns one day of travel i.e. 24 hours from the beginning of a business trip or 24 hours from the end of the preceding day of travel .

The maximum amount of per diem is defined on the basis of the country or region where the day of foreign travel ends. If the day of travel ends on a ship or airplane, the amount should be based on the country from where the ship or airplane last departed or, if leaving Finland, where it will first arrive.

Upon returning to Finland, the employee is entitled to half of the per diem for foreign travel paid for the last completed day of travel if the length of the business trip exceeds, by more than two hours, the last full day of travel that ended in foreign territory or in a ship or airplane departing from such territory.

If the length of a business trip exceeds, by more than ten hours, the last full day of travel, which ended in foreign territory or in a ship or airplane departing from such a territory, the employee is entitled to a per diem for foreign travel for the last full day of travel. The maximum amount payable for a day of travel or part thereof beginning after the employee returns to Finland must be determined as prescribed above in § 12.

For any business trip in foreign countries lasting a minimum of 10 hours, the employee is entitled to the confirmed amount for the relevant country. If the total duration of the trip is shorter than 10 hours the amount should be paid in accordance with the provisions and amounts applicable to domestic travel.

If the employee receives free meals or meals included in the price of a ticket or a hotel room the per diem must be reduced by 50 percent. For the purposes of calculation of per diems for foreign travel, two free meals constitute ‘free meals’.

If a business trip outside Finnish territory is made, the work being done under exceptional circumstances at the request of an employer located in Finland, and if the employee returns to Finnish territory for the night, and no per diem is being paid under § 12 above, the maximum allowance for business travel, by derogation from subparagraph 1 above is €18.00.

Meal money can only be paid if no per diem is being paid, and the work assignment prevents the employee from having a meal at his normal eating-place during his meal break. The maximum amount is confirmed as €12.00.

If the employee has to have two meals at a place other than his normal eating-place during a business trip and no per diem is being paid the maximum meal money equals €24.00.

The maximum allowance for accommodation payable over and above the per diem is the amount shown on a receipt or other reliable written proof provided by the accommodation establishment.

The maximum allowance for accommodation payable, over and above the allowance for travel to the secondary workplace, is the amount shown on a receipt provided by the accommodation establishment, or a reasonable amount shown on other reliable written proof.

An allowance for night travel is payable only if at least 4 hours (during a day of travel for which the employee is entitled to a per diem) are between the hours of 09:00 PM and 07:00 AM and if the employer does not arrange any free accommodation for the employee or pay him allowance for accommodation or for a sleeping car berth. The maximum allowance for night travel is €15.00.

Seafarers: The foregoing provisions on allowances for travel expenses are applicable to the tax-exempt allowances under the law, payable to taxpayers earning seafarer’s income.

This decision comes into force on January 1, 2023 and is applicable to business travel or part thereof taking place in 2023.

Attachment :  Further explanation of the list of foreign territories where per diem allowances are paid (pdf)