Sweden Tax Court Issues Advance Notice Clarifying Significant Connection Rules for Emigrating Taxpayers

The Swedish Tax Court Dec. 19, 2025, issued Advance Notice No. 74-25/D, clarifying significant connection rules for emigrating taxpayers. The taxpayer, a Swedish citizen, planned to move to another EU country while retaining two Swedish properties, including one forest property and one property with a residential building, which was the taxpayer’s permanent residence. The residential building was to be demolished in connection with the taxpayer’s move from Sweden. The taxpayer had a minor child living in Sweden and intended to stay there 40 to 60 days annually. The taxpayer sought clarification on whether he would have significant connections to Sweden ...