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

The Swedish Tax Court March 13 issued Advance Notice No. 83-25/D, clarifying significant connection rules for emigrating taxpayers. The taxpayer, a citizen of Sweden and another country, left Sweden in 2023 and had a sole proprietorship there, which was deregistered in 2025. The taxpayer had no real estate, residence, assets, or company involvement in Sweden and lived as a digital nomad without a fixed place of residency in any other country. The taxpayer sought clarification on whether, under the specified conditions, he had a substantial connection to Sweden for the tax years 2025 and 2026. Upon review, the Tax Court ...