Sweden Tax Agency Clarifies Deductions for Increased Living Expenses Starting Tax Year 2026

The Swedish Tax Agency Dec. 1 clarified deductions for increased living expenses, applicable from tax year 2026. The clarification explains that: 1) if work away from the regular workplace lasts over three consecutive months, deductions are assessed under temporary work rules; 2) a business trip is considered continuous unless interrupted by at least a four week break, after which temporary work deduction rules apply; 3) for trips to more than one country in a day, the deduction is based on the country of longest stay, excluding travel time between countries; 4) for full days spent on international transport, the maximum ...