Flytt till usa - skatt i Sverige

Vardagsekonomi Jobb, karriär och lön
1

My current employer is offering me a role in Los Angeles USA (Hollywood yay !) with a one-way relocation next year from Stockholm. While I am happy to relocate, due to the layoffs in Tech this year I want to have a good back-up plan in case I get layed off before 6 months are up, or alternatively as a family we decide not to settle and come back. I have a plan below, but my question is that does the tax treaty work like it is expected. Incidentally my wife will be on parental leave from her job here in sweden the whole of next year.

Key question:
Will there be any residual taxes due in Sweden despite the 6 month or 1 year rule ? I am mainly wondering if Sweden still wants to have tax difference between USA tax rate and Swedish tax rate. Also is there any other implications missing from the above scenario? Thanks.

Plan
Moving to 5 months: We keep our apartment (in BRF), as well as my wife continues with her parental leave. We do not deregister from the tax office, my children apply for an <6 month leave from school. If we survive 5 months as well as feel we can settle we kick of the next phase otherwise we come back to Sweden before 6 month mark. If we continue, then we deregister me and my children. We still hang-on to the house, and then sell it in q4, when my wife will finally resign from her employer.

Tax implications of returning before 6 months (ie at the 5 month mark, given one can nstay on for 30 days with a severance+L1 visa):

  • All salary and relocation allowances etc are due to be taxed in Sweden and paid next year. Any federal taxes paid in will require tax credits, while state taxes might not be recoverable nor medicare etc.

Tax implications of returning after 6 months or alternatively staying in USA:

  • Given 6 months are passed, even if I have unlimited liability in Sweden the salary income will not have been taxed in Sweden later.
    Only any relocation benefits, or house sale profit, will be taxed. If stay extends to 1 year, the relocation benefits also wont be taxed.
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My understanding below:

  1. You can keep you BR and your family in Sweden if you use the 6 month or 1 year rule because they are for people working temporarily abroad and paying income tax abroad during that period.

  2. The 6 month and 1 year rule let you avoid all income taxes in Sweden during this period under the condition that you can show proof that you have paid income tax in the country where you have been working.

  3. Note! Try to move out around mid-year and you are likely to avoid federal tax in Sweden for that full year. If you are working abroad for over one year and use the one-year rule then you should try to move out mid-year and move back mid-year the following year which means that you are likely to avoid paying federal tax in Sweden for two consecutive years due to “brytpunkten” for federal tax. The reason is that you are filling in your tax returns from Jan to Dec each year in Sweden.

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