Received an estimated tax assessment from Skatteverket, the Swedish Tax Agency? We help individuals, international businesses and owners understand the decision, organise the relevant records and assess the next steps.
Known in Swedish as skönsbeskattning, and also described as a discretionary tax assessment, this can arise when a required return is missing or the available information is insufficient for a reliable calculation. We explain the Swedish position in English and connect the assessment with the facts, reporting and documents in your case.
Get a clear picture of the assessment and supporting records
Need help with an estimated tax assessment in Sweden?
Tell us which tax and period the notice concerns and the dates stated in it. We can assess the help and supporting information needed. Registration is not an order.
If you have any questions before submitting your registration, you are always welcome to contact us.
Advice based on the decision and your actual circumstances
Support with estimated assessments, supporting records and responses to Skatteverket
We help you understand what has been estimated, identify the material needed to explain the position and assess the appropriate response. For international clients, this can include coordinating records and explanations from more than one country.
Understand the assessment and deadlines
We review the draft or decision, the periods concerned and the reasons Skatteverket gives for estimating the tax or tax base.
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- The tax, reporting period and amounts involved
- Missing returns or information the Agency considers insufficient
- Response, review and appeal deadlines
- Tax surcharges, late filing penalties and payment questions
- … and more
Organise records and explain the facts
We help connect the available documents with the transactions and reporting that the Swedish assessment concerns.
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- Returns, bookkeeping records, invoices and agreements
- Bank records and supporting calculations
- Reconciliation of periods, amounts and transaction flows
- Coordination with accountants and advisers in other countries
- … and more
Prepare the response and next steps
We assess the relevant route and help prepare a clear explanation and supporting material for the particular case.
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- Responses to a draft decision and further information
- Review requests or appeals where appropriate
- Separate assessment of surcharges and possible relief
- Payment respite questions and follow-up reporting
- … and more
From the notice to an informed next step
How we work
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Start with the notice and dates
Tell us what you have received, the tax and periods involved, and the response or payment dates stated in the documents.
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Bring together the available records
We review returns, accounting records, contracts and calculations, including relevant material held outside Sweden and any gaps to resolve.
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Assess the appropriate response
We compare the stated reasons and estimate with the facts, then assess what needs to be explained, filed or challenged.
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Agree the next steps
We agree the scope, responsibilities and timing of any work, including a response, review request, appeal or separate payment question.
Understanding the Swedish assessment and your next steps
Frequently asked questions about estimated taxation in Sweden
What does estimated taxation mean in Sweden?
It means that Skatteverket estimates the tax or tax base when it cannot calculate the amount reliably from the available return and records, or when a required return is missing. The Swedish term is skönsbeskattning; official English guidance also uses discretionary tax assessment.
Is this the same as paying preliminary tax based on estimated profits?
No. This page concerns a discretionary assessment linked to missing or insufficient information. Ordinary preliminary tax based on expected profits is a different procedure. We first identify the type of notice or decision you have received.
What if I have received a draft decision rather than a final decision?
The next steps depend on the stage of the case. A draft decision may invite you to respond or file missing information before a decision is made. Check what Skatteverket requests and the stated response date, and seek help promptly if you are unsure.
What if a required tax return has not been filed?
The missing return needs prompt attention. We can review what must be filed and how it relates to the draft or assessment. Filing later does not mean you should assume that every associated penalty, surcharge or payment obligation automatically disappears.
Can you help foreign owners and businesses with records abroad?
Yes. We help individuals, owners and companies with Swedish tax matters where documents, income or advisers are in another country. We explain the Swedish issue in English and help organise relevant records and explanations for the case.
Which documents should I gather?
Start with the complete notice or decision and the returns or reporting it concerns. Accounting records, bank statements, invoices, contracts and calculations may be relevant. We help identify the records needed and distinguish documented facts from gaps that need further work.
Can the assessment be reviewed or appealed?
A review request or appeal may be appropriate, depending on the decision, the issue and the applicable deadline. We assess the grounds and supporting records. Registering as a client does not submit a request or appeal, or extend a deadline.
Do I still have to pay if I ask for a review or appeal?
A review request or appeal does not automatically suspend payment. Check the payment date and consider whether a separate request for payment respite is appropriate. Skatteverket decides whether respite can be granted; tax-account interest may also need consideration.
Can a tax surcharge or late filing penalty be reduced?
That requires a separate assessment of the particular charge, the reasons for it, the information filed and any grounds for relief. We can review the issue with the assessment, but we do not promise that a charge will be cancelled or reduced.
Can we start even if my records are incomplete?
Yes. We can begin with the decision and the documents you have, identify what is missing and discuss the work needed. Give us the important dates at the outset. Registration is not an order; assistance and any representation are agreed separately.
Want help understanding and responding to an estimated assessment?
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 advice with cross-border coordination
International support through ETL GLOBAL
An assessment can involve foreign income, assets, agreements or business records. Through ETL GLOBAL, we can coordinate relevant expertise in other countries alongside your existing advisers.
You keep a clear contact in Sweden while the contributions and responsibilities of the advisers involved are agreed separately.
Official guidance in English
Relevant links
Read Skatteverket’s English guidance on missing returns, discretionary assessments, reviews, appeals and payment respite.
This page provides general information. The appropriate response, applicable deadlines and any tax, surcharge or payment relief depend on the decision, the records and the individual circumstances. We do not guarantee a reduction or a particular result.