Sending staff to work in Sweden? Skattepunkten helps international recruitment and staffing agencies bring together the Swedish tax, employer and accounting questions that come with cross-border assignments.
We support both employers and employees, from reviewing the working arrangement to registrations, tax returns and ongoing reporting. Our tax lawyers and accounting specialists work together, and we collaborate with lawyers specialising in labour law when an assignment needs that expertise.
A Swedish contact for your cross-border workforce
Need help with staffing assignments in Sweden?
Tell us about your agency, the clients involved and where and when your staff will work. We can then discuss the assessment and a suitable scope of assistance. Registration is not an order.
If you have any questions before submitting your registration, you are always welcome to contact us.
The agency, the client and the employee
How we help international recruitment agencies
We connect the assessment of each assignment with the practical routines your business needs in Sweden.
Staffing across borders
We review how the work is organised and which Swedish tax questions affect the agency, its client and the employees.
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- Labour-hire and economic employer assessments
- Contracts, assignment periods and working locations
- Employee tax questions and relevant tax treaties
- Coordination with labour-law specialists when needed
- … and more
Registration and payroll
We help translate the assessment into employer registration, payroll information and Swedish reporting routines.
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- Swedish employer registration and tax deductions
- PAYE returns and employee tax returns
- Social security and relevant A1 documentation
- Coordination with your payroll team abroad
- … and more
Company tax and accounting
We consider the agency's Swedish business position alongside invoicing, accounting and the client's responsibilities.
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- F-tax approval and payments for work in Sweden
- Permanent establishment and company tax questions
- VAT, invoicing and accounting where relevant
- Cross-border coordination through ETL GLOBAL
- … and more
From the assignment to ongoing support
How we work
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Map the assignment
You describe the agencies, clients and countries involved, who will work in Sweden and the planned locations and periods.
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Assess roles and obligations
We review the contractual arrangements and how the work will actually be carried out, identifying the Swedish questions that need attention.
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Prepare the practical steps
We agree which registrations, payroll records, accounting information and supporting documents are needed for the assignment.
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Coordinate and follow up
We connect the Swedish work with your existing advisers and agree how reporting and changes to the assignment will be handled.
Cross-border staffing and Swedish obligations
Frequently asked questions
Do these questions apply to every recruitment agency?
Not in the same way. Finding candidates for a client is different from employing people and supplying their work to that client. We start by clarifying the agency's role and the actual working arrangement.
What is an economic employer?
In a labour-hire arrangement, the client for which the work is performed can be the economic employer, while the agency remains the formal employer paying the salary. The assessment looks at how the assignment works in practice, not only the wording of the contract.
Does a short assignment automatically mean no Swedish income tax?
No. Labour hire has specific rules and exceptions, so the 183-day rule cannot simply be assumed to apply. The working arrangement, time spent in Sweden and any relevant tax treaty need to be reviewed.
Are salary deductions and deductions from invoices the same issue?
No. Tax deductions from employees' pay and the client's possible obligation to deduct tax from payments to the agency are separate questions. F-tax approval or a relevant tax decision can affect the invoice-payment position.
Which Swedish registrations might the agency need?
We review employer registration, F-tax and VAT according to the business and the work in Sweden. Receiving a Swedish corporate identity number does not by itself settle all tax and reporting obligations.
Can obligations arise without a permanent establishment?
Yes. Swedish employer and reporting obligations can arise even when the agency has no permanent establishment here. The company's permanent establishment position is a separate assessment based on its activities and the relevant rules.
Does an A1 certificate remove Swedish income tax obligations?
No. An A1 certificate concerns which country's social security legislation applies. Income tax, payroll deductions and other Swedish reporting questions still need their own assessment.
Should we also check the rules on posting workers?
Yes, where the assignment is a posting to Sweden. Reporting to the Swedish Work Environment Authority and the applicable working conditions need separate attention; a tax registration is not a posting report.
Can you help with payroll, tax returns and labour-law questions?
We help with Swedish tax consulting, registrations, payroll and accounting support, and relevant tax returns. When the assignment also needs employment-law expertise, we can coordinate with lawyers specialising in labour law.
What should we prepare for a first discussion?
Describe the agency, client and any subcontractors, the countries involved, who employs and pays the workers, and where and when the work takes place. Existing contracts, registrations and tax or social security decisions help us define the next steps.
Want help with your staffing assignments in Sweden?
Register as a new client so we can consider how we can help you. Registration is not an order. If you have any questions before submitting your registration, you are always welcome to contact us.
Swedish expertise with international reach
Coordinated support across borders
Staffing assignments can involve the rules of several countries. As a member of ETL GLOBAL, Skattepunkten can coordinate Swedish tax and accounting support with relevant local expertise abroad.
You keep a clear Swedish contact while we work with your existing advisers or, where needed, other specialists for the countries involved.
Official guidance in English
Relevant links
Read the authorities' guidance on tax deductions, registrations, social security contributions and posting workers to Sweden.
This page provides general information, not an assessment of a specific staffing arrangement. Tax, social security, employment and reporting requirements depend on the contracts, the actual work and the countries and parties involved.