Leaving Sweden

Notify Skatteverket

This is where you start. Skatteverket says:

«Om du planerar att bo utomlands ett år eller mer ska du anmäla detta till Skatteverket.» (If you plan to live abroad for a year or more, you must notify Skatteverket.)

You do it through Skatteverket's e-service or on form SKV 7665. We have not verified a deadline in days: do it before you leave or right after, and don't wait for months. Keep the confirmation.

For population registration in general, see the guide Folkbokföring.

The 5-year rule: väsentlig anknytning

In practice: before you go, list which of these ties you have and decide what to do with them (sell, let, close). If in doubt, ask Skatteverket or a tax adviser. For the basics of Swedish tax, see Tax and tax return.

SINK: tax on Swedish income after you leave

After you leave, Swedish income such as salary and pension is taxed under SINK (särskild inkomstskatt för utomlandsbosatta, special income tax for non-residents):

Year	SINK rate
2026	22.5 % (previously 25 %)
From 1 January 2027	20 %

• On pensions there is an allowance of 3,799 kr per month in 2026.
• With a SINK decision you don't file a tax return.
• You apply through the e-service (an email is enough) or on form SKV 4350, every year.

Försäkringskassan

«Du ska anmäla till Försäkringskassan när du flyttar till ett annat land.» (You must notify Försäkringskassan when you move to another country.) Do it on Mina sidor, on form 5459 or by phone on 0771-524 524.

When you move abroad you are probably no longer insured in Sweden, so benefits such as child allowance or parental benefit may end. Ask Försäkringskassan what applies to you before you leave. Overview: Försäkringskassan.

Pensionsmyndigheten

• Report your foreign address.
• Send in a levnadsintyg (certificate of life) every year.
• Garantipension is based on residence and is paid only to people living in Sweden.
• Inkomstpension, premiepension and tilläggspension you keep in any country.
• Pension paid to someone living abroad is subject to SINK (see above).

More in the guide Pension.

Job seeking abroad while on unemployment benefit: the U2

With the U2 certificate you can look for work in another EU/EEA country, in Switzerland (or in the United Kingdom, under the withdrawal agreement) for up to 3 months and keep your Swedish benefit.

On a-kassa in general: Union and a-kassa.

CSN

If you have a student loan, tell CSN your new address. To pay from abroad, register the foreign address first.

Your car: deregistering for export

If you take your car out of Sweden you deregister it for export (avregistrering), with proof that the car has left the country. Receipts and invoices are not enough. Until then you keep paying vehicle tax and insurance. More on cars and licences: Driving licence and car.

If you are Italian and moving back to Italy

You take up residence in Italy again by registering at the registry office (anagrafe) of your Italian comune. The comune is also the only body that removes you from AIRE, so there is no separate step in Sweden. How AIRE works: AIRE and the consulate. For the Italian side (residence, documents) there is the sister site: Italia Pratica, residence guide.

Before you go: the list

1. Notify Skatteverket of the move (e-service or SKV 7665).
2. Review your ties to Sweden if you are a Swedish citizen or have lived here 10 years or more (home, family, business).
3. Tell Försäkringskassan (Mina sidor, form 5459 or 0771-524 524).
4. Write to Pensionsmyndigheten with your new address and get ready for the levnadsintyg.
5. If you want to job-seek abroad on benefit, request the U2 before you leave.
6. Tell CSN and register the foreign address.
7. Deregister the car for export (proof it left the country).
8. Union and a-kassa: cancel or ask what happens to your membership (guide).
9. If you are Italian: register with your Italian comune, which also handles AIRE.

Common mistakes

• Not notifying Skatteverket. It is step one and cannot be skipped.
• Assuming Swedish tax stops the day you leave, if you are a Swedish citizen or have lived here 10 years or more: for 5 years you must show you have no essential connection.
• Not requesting the U2 before you leave. Afterwards it is too late.
• Forgetting the levnadsintyg. It has to be sent in every year.
• Counting on garantipension abroad. It is paid only to people living in Sweden.
• Forgetting the car. Receipts don't count: you need proof of export, and until it is deregistered you pay tax and insurance.
• Forgetting CSN and Försäkringskassan. Each needs its own notice.