Serving with US forces in Sweden, accompanying a family member or supplying goods and services to the forces? Skattepunkten helps you understand the Swedish tax questions connected with your role and the Defence Cooperation Agreement (DCA).
The agreement between Sweden and the United States entered into force on 15 August 2024. It provides specific tax arrangements for qualifying persons and activities, not a general exemption for everyone with a US connection. We explain the Swedish issues in English and help organise the facts, purchase records and supporting documents.
Swedish guidance, explained in English
Need help with tax questions during your assignment in Sweden?
Briefly describe your role, time in Sweden and the question you need help with. We can then assess the work and records needed. Do not include military operational details, identity documents or other sensitive information in the initial contact form. Registration is not an order.
If you have any questions before submitting your registration, you are always welcome to contact us.
Your role, your purchases and your records
Help with Swedish tax questions under the DCA
We bring the relevant facts together and help distinguish DCA matters from other Swedish tax obligations. The work is agreed for your circumstances; the competent authorities determine applications and other matters within their remit.
VAT & excise duties
We help you assess whether a purchase may qualify for relief and which procedure and supporting records are relevant.
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- Official use compared with personal purchases
- Buyer, supplier and intended use
- Point-of-purchase exemption and refund questions
- DCA certificates and invoices
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Refunds & documentation
We help organise a possible refund claim, review the records and clarify how the purchase and the applicant are connected.
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- Receipts, invoices and proof of purchase
- Relevant certificates and eligibility information
- Preparation of applications within an agreed assignment
- Questions from the Swedish Tax Agency
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Work, family & suppliers
We help identify the Swedish income tax and business questions that need a separate assessment alongside the purchase-related rules.
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- Your role, residence and assignment in Sweden
- Employer, payment and family circumstances
- Contractor activities and obligations outside DCA relief
- Coordination with existing advisers where needed
- … and more
From your question to a clear next step
How we work
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Describe the situation
Tell us your role, the nature of the Swedish assignment and what you need to resolve. We clarify the question and agree the scope of assistance.
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Identify the records
We establish which purchase, contract, employer and eligibility records are relevant and agree an appropriate way to provide sensitive documents.
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Assess the Swedish issues
We review the applicable tax questions and distinguish any DCA relief from other obligations. We explain what needs further checking with the relevant authority or organisation.
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Prepare the next step
Within the agreed assignment, we help prepare the advice, application or response. We explain the remaining steps without promising an authority decision or refund.
The Swedish questions, explained
Frequently asked questions about US forces and Swedish tax
What is the DCA?
The Defence Cooperation Agreement sets out conditions for US forces in Sweden. It includes provisions on tax and customs matters alongside other aspects of defence cooperation. The relevant provision and the facts need to be checked in each case.
Does being an American citizen mean I qualify?
No. A US connection alone is not enough. Your role and status under the agreement, residence and the particular activity or purchase must be assessed. Different conditions can apply to forces personnel, dependents and contractors.
Are official and personal purchases treated in the same way?
No. Qualifying official purchases may be exempt at the point of sale. For qualifying private purchases, personnel and dependents use a refund procedure instead. The requirements for the particular purchase still need to be met.
What if VAT has already been charged?
A refund may be available where the conditions are met. We help review the records and the appropriate claim procedure. Paying VAT does not by itself establish a right to repayment.
What documents should I keep?
Keep invoices, receipts and relevant certificates. We can help identify further records needed to explain your status, the purchaser and intended use. Do not send sensitive identity or military information through the initial contact form.
Can family members qualify for relief?
Certain provisions cover dependents, subject to the agreement's definitions and conditions. The assessment should reflect the family member's own circumstances rather than assuming that every relative qualifies.
Does the DCA settle all income tax questions?
No. Income tax needs a separate assessment of the person, employer, income and applicable provisions. Swedish and US tax questions should not be treated as the same issue, and relief for one type of income does not automatically settle other obligations.
Can you help contractors and suppliers?
Yes. We help identify Swedish tax and accounting questions arising from an assignment and consider whether any DCA provisions are relevant. Supplying the forces is not a blanket exemption from all business obligations.
Is a VAT refund the same as an income tax deduction?
No. They concern different taxes and procedures. Before making a claim, the relevant relief, applicant and supporting records need to be established. We can help distinguish these questions and prepare the agreed work.
How do we start, and can you coordinate with our advisers?
Briefly describe your role, time in Sweden and the question you need help with. We agree the work and fee basis, and can coordinate Swedish advice with your existing advisers or relevant specialists abroad where needed. Client registration is not an order or a refund application.
Want help with Swedish tax during your assignment?
Register as a new client so we can consider how we can help you. Registration is not an order. If you have any questions before submitting your registration, you are always welcome to contact us.
Swedish contact, international reach
Coordinate the Swedish and international questions
Assignments involving US forces can raise questions in more than one country. Through ETL GLOBAL, Skattepunkten can coordinate Swedish tax advice with relevant local expertise where the assignment requires it.
You have a clear contact in Sweden while we work with relevant specialists or your existing advisers abroad. The scope of advice in each country is agreed separately.
Official guidance in English
Relevant links
The following English-language sources explain the agreement and the purchase-related tax procedures. They provide background, not a decision on an individual case.
This page provides general information, not individual tax advice or confirmation of eligibility. The assessment depends on your role, residence, income, purchases, intended use and the applicable agreement and rules. Tax relief and refunds are not automatic; the competent authorities determine matters within their remit.