SWEDEN
Country
Sweden
No voluntary disclosure
Consequences for a taxpayer who has committed tax evasion and is detected by the tax authorities
without having made a timely and comprehensive voluntary disclosure
Years covered
5 years in general, 10 years in case of grave tax fraud.
Tax has to be paid in full
Yes
No
Interest has to be paid
Yes
No
Monetary penalties
Yes
No
Amount of penalty (e.g. percentage of
unpaid tax)
Criminal prosecution
Yes
No
The Swedish Tax Agency is obligated, under the Tax Fraud Act, to report suspected tax offences to the public
prosecutor, The Swedish Economic Crime Authority. The Swedish Economic Crime Authority is the
prosecuting authority and responsible for the criminal prosecution.
Imprisonment possible
Yes
No
Range of number of years (e.g. up to 5 years)
Up to 40% of the unpaid tax.
Up to 2 years (in serious cases up to 6 years).
Voluntary disclosure
Consequences for a taxpayer who has committed tax evasion and has made a timely and
comprehensive voluntary disclosure before being detected by the tax authorities
General programme / law (available on an on-going basis)
Does your country have a general programme
Opportunity for the taxpayer to come forward
on a no-name basis to receive an indication or
binding decision on possible consequences
resulting from the disclosure
Years covered
Yes
No
Interest waived (in whole or
part)
Yes
No
Monetary penalties waived
(in whole or part)
Yes
No
Criminal prosecution
Yes
No
Imprisonment possible
Yes
No
Additional reporting
required
Yes
No
Asset repatriation required
Yes
No
Any particular conditions
for eligibility
Yes
No
The taxpayer or his/hers promoter has the opportunity to ask questions and receive an
indication of the Swedish Tax Agency´s position. The indication on decision is not binding
but if the circumstances are the same when the voluntary disclosure is made the Agency hold
the same position.
Yes
No
Binding decision
5 years in general, 10 years in case of grave tax fraud
Tax waived (in whole or
part)
Due date
Yes
No
Follows the general rules of time to pay additional taxes.
Yes
No
The normal basis is to declare the income in forms stated by the Swedish Tax Agency. We encourage that the
forms should be supported by e.g. bank accounts transactions.
Special programme(s)
Does or did your country have (a) special
programme(s):
Yes
No
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