Discovered incorrect or missing information in a Swedish tax return? Skattepunkten helps individuals, business owners and companies assess the situation and prepare a clear voluntary correction to Skatteverket, the Swedish Tax Agency.
A correction made on your own initiative can protect against tax surcharges and liability for tax offences, but only if the legal conditions are met. Timing, the information provided and what Skatteverket already knows are central. We help you review the position and organise the next steps, including matters involving foreign income or assets.
Take the right next step
Want help with a voluntary correction?
Briefly describe the issue, the years or periods involved and whether Skatteverket has already contacted you. We can then assess which adviser and records are needed. Please do not include sensitive financial details in the initial contact form. Registration is not an order.
If you have any questions before submitting your registration, you are always welcome to contact us.
Assessment, records and a written correction
Help with voluntary corrections and earlier tax returns
A correction needs to reflect the information that was wrong, the relevant years and what has happened since. We help structure the facts and prepare the supporting material before the next step is taken.
Assessing your position
We review the error, the timeline and any contact with Skatteverket before advising on whether a correction can be made on your own initiative.
Show moreShow less
- Incorrect or omitted information in earlier returns
- Relevant enquiries, audits and published general checks
- The years and reporting periods affected
- A clear written correction or request for review
- … and more
Foreign income & assets
Overseas records may need to be brought together with earlier Swedish returns to understand what should have been reported.
Show moreShow less
- Foreign bank accounts, interest, dividends and capital gains
- Property, rental income, pensions and other foreign income
- Foreign companies, trusts and ownership arrangements
- Foreign tax paid and possible tax credit questions
- … and more
Businesses & owners
Errors can affect more than one return or both a business and its owners. We help coordinate the review and supporting calculations.
Show moreShow less
- Company and owner income tax returns
- VAT and PAYE returns and reporting periods
- Salary, dividends and owner-related information
- Accounting records, calculations and supporting explanations
- … and more
From the timeline to a complete explanation
How we work
-
Define the issue and timing
Start with a brief description of the information that may be wrong, the years involved and any contact with the Swedish Tax Agency. Do not include sensitive financial details in the initial contact form. Registration is not an order.
-
Collect the records
We agree the scope and review earlier returns, bank statements, accounting records, contracts and the relevant correspondence. We build a timeline and identify any missing information.
-
Assess and prepare the correction
We assess the applicable conditions and prepare the calculations and explanation needed for a clear, complete written correction or request for review. Where necessary, we coordinate with overseas advisers.
-
Agree submission and follow-up
We explain the proposed next steps in English, agree responsibility for submitting the material and can assist with subsequent questions from Skatteverket within the agreed scope.
Your correction questions, explained
Frequently asked questions about voluntary corrections
What is a voluntary correction?
It means correcting inaccurate or incomplete information on your own initiative. If the legal conditions are met, this can protect against a tax surcharge and liability for a tax offence relating to the corrected information. Whether the conditions are met must be assessed in the particular case.
Does a voluntary correction remove the tax itself?
No. A qualifying correction concerns the consequences of providing incorrect information; it does not cancel tax that should have been paid. Additional tax and interest may still be due. We distinguish these questions when reviewing your situation.
Can I correct information after Skatteverket contacts me?
It depends on what the contact concerns and what you know about the authority’s checks. An enquiry related to the incorrect information or notice of an audit can prevent the correction from being treated as made on your own initiative. Send us the relevant correspondence promptly.
What does a published general check mean?
A general check can affect related corrections and their timing. The notice on Skatteverket’s website must identify what is being checked, the tax year or reporting period, the publication date and the date after which a related correction is no longer treated as made on your own initiative. Not every announcement of checks is such a notice.
How many years should be reviewed?
The relevant years and time limits depend on the return, the error and the circumstances. Older years may also need to be considered in serious cases. We help assess the periods rather than assuming that the same time limit applies to every situation.
Can you help with foreign income and assets?
Yes. We review the Swedish reporting questions raised by foreign income, accounts, investments, property or ownership arrangements. The work may involve several years and countries, and local advisers can be involved when foreign rules or records also need attention.
Do you help businesses as well as individuals?
Yes. We help individuals, business owners and companies identify the information and returns that need review. The appropriate correction procedure and supporting records depend on the tax and reporting period involved.
What records will you need?
Relevant records may include earlier tax returns and decisions, bank statements, annual summaries, bookkeeping, contracts, calculations and letters from Skatteverket. We agree how detailed material should be provided after defining the assignment.
Can you help if a voluntary correction is no longer possible?
Yes. We can help you understand the enquiry, assemble the records and assess a response, supplementary information or a request for review. We do not assume that an ordinary correction or appeal has the same protection as a qualifying voluntary disclosure.
How long does the work take, and what will it cost?
The scope depends on the years, transactions and countries involved, the quality of the records and any urgency. After an initial review, we can explain the proposed work, expected timing and fee basis. Contact us early rather than waiting for all records to be complete.
Want help with a voluntary correction?
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 contact, international reach
Corrections involving more than one country
Foreign income, assets and ownership arrangements can require Swedish tax consulting alongside local expertise abroad. Through ETL GLOBAL, Skattepunkten can coordinate relevant tax and accounting specialists where the assignment requires it.
You retain a clear contact in Sweden while we work with local specialists and your existing overseas advisers. We help bring the records and Swedish reporting questions together, with the next steps explained in English.
Official guidance in English
Relevant links
The Swedish Tax Agency provides English guidance for individuals on voluntary disclosure and on changing a return or requesting a review. The conditions for a particular correction, tax and reporting period need to be assessed separately.
This page provides general information, not advice on a particular correction. The assessment depends on the facts, timing, applicable rules and what the Swedish Tax Agency knows or is expected to discover. An outcome cannot be guaranteed.