Application for preliminary tax (SINK) / Co-ordination number
When staying in Sweden up to 6 months it’s possible to apply for SINK- taxation, 25% flat rate.
When staying for at least six months, you are considered as resident in Sweden for tax purposes and are liable for taxation in Sweden on all your income. You must also submit a Swedish income tax return.
The Swedish Tax Agency will issue a co-ordination number which is used for people who are not or have not been registered in the Swedish Population Register.