What is tax domicile?

For companies and individuals, you can only have tax domicile in one country.

Updated over a week ago

For companies and persons, it applies that you can only have tax domicile in one country. However, both companies and individuals may be taxable in several countries.

For companies, the following applies:


If the company has a Swedish organization number and its registered office in Sweden, Sweden is the company's tax domicile.

You will find the information in our Company Information service.

For persons:

In the normal case (more than 99%), Sweden is the physical entity's (persons, individual companies) tax domicile if he/she holds a Swedish social security number and is registered in Sweden.

You will find the information in our service.

But: You can have tax domicile in another country if you live abroad for more than 6 months a year or have your main income from another country.

Sometimes the tax authorities of two countries can consider that a person is taxable in their country, then there can be a dispute between the tax authorities about where the person should be considered to have his tax domicile.

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