Sweden Proposes 160-Day Rule for Worldwide Tax Liability
Sweden has submitted a bill defining a 160-day rule for continuous stay. Spending over 160 days in a year will trigger worldwide income tax obligations starting in 2027.
2026年9月10日
/ DANGDI / DANGDI / DANGDI /Moving between Denmark and Sweden may soon change your tax situation. Sweden plans to tax your global income if you stay long enough.
The Swedish government officially submitted Bill 2025/26:306 to parliament. The bill defines continuous stay in the Swedish Income Tax Act. The proposed rule will enter into force on January 1, 2027. Under the bill, spending over 160 days in Sweden creates continuous stay. This status subjects individuals to unlimited tax liability on worldwide income.
This update is important for foreign workers and cross-border commuters. It applies to people in the Öresund region moving between countries. The proposal clarifies tax presence thresholds and global income tax duties. KPMG published these details on the Swedish government tax proposal.
Source: KPMG Sweden
