New Rules for F-Tax: Stricter Requirements for Foreign Companies
As of November 1, 2025, new regulations come into effect imposing clearer requirements on foreign companies operating in Sweden without a permanent establishment. The decision is based on the report SkU18 – Approval for F-Tax: New Obstacles and Grounds for Revocation, and aims to strengthen oversight of the F-tax system and ensure fair competition.
Background: Why the rules are being tightened
F-tax serves as a mark of quality – proof that a company is responsible for paying its own taxes and fees. In recent years, the system has sometimes been exploited in unintended ways, leading to tax losses and unfair competition.
For example, the Swedish Tax Agency has observed foreign companies operating in Sweden without providing the information required to assess tax liability. To ensure fairness and strengthen oversight of the F-tax system, the government and parliament have therefore decided to tighten the rules.
The New Rules in Brief
Since 2021, foreign companies without a permanent establishment have been required to submit specific information to the Swedish Tax Agency.
Tightened requirements from November 1, 2025:
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If the information is not provided or is incomplete, an F-tax application may be denied.
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F-tax already granted may be revoked if the company fails to meet its reporting obligations.
Previously, foreign companies could retain F-tax approval even if they had not submitted the necessary information. The new rules now establish a clear basis for treating all companies—Swedish and foreign—equally.
Who is affected?
The rules apply to foreign companies conducting temporary operations in Sweden without a permanent establishment, for example in construction and installation. Companies operating from a permanent establishment are instead subject to the regular obligation to submit an income tax return.
Foreign companies must determine for themselves whether they need to submit an income tax return or specific information and ensure that it is submitted correctly and on time. For legal entities, the information must be submitted no later than the final day for filing the income tax return.
Purpose and Consequences
The aim of the rules is to make the F-tax system more transparent and fair. Foreign companies that meet their obligations will not be affected. However, those that fail to provide the required information risk being denied approval or having their existing approval revoked.
The introduction of these provisions also ensures a more consistent and competition-neutral handling of F-tax, where all companies—regardless of origin—are assessed according to the same criteria.
F-Tax 2025 – Checklist for Foreign Companies
- Identify your status
-Does the company have a permanent establishment in Sweden?
– If yes → submit a regular income tax return.
– If no → submit the specific required information - Gather necessary information
-Ensure that all information required by the Swedish Tax Agency is available. - Submit information on time
-No later than the final day for filing the income tax return. - Check the quality
-The information must be complete and accurate. Incomplete or incorrect information may lead to revocation of F-tax. - Understand the consequences
-Fulfill your obligations → no changes.
– Fail to comply → your F-tax application may be denied, or existing F-tax approval may be revoked.
