Skattepunkten helps foundations, non-profit organisations and their advisers understand the Swedish tax rules. We explain the position in English, including when a foundation, trust or beneficiary has connections with another country.
Public-benefit status, the use of income and the organisation's activities can affect its tax position. Family foundations, foreign trusts and pension foundations require their own assessment. We bring the governing documents and the practical arrangements together before you take the next step.
An overview before the next decision
Need advice for your foundation or non-profit organisation?
Tell us about the organisation, its purpose and the question you want to resolve. We can then identify the Swedish issues, the relevant adviser and the documents needed for an initial assessment. Registration is not an order.
If you have any questions before submitting your registration, you are always welcome to contact us.
Advice based on your organisation
How we help foundations, non-profit organisations and beneficiaries
We consider tax status, income, accounts and international connections in the context of the organisation's legal form and actual activities. The starting point is your question, not an assumption that every foundation or association follows the same rules.
Public-benefit status
We review the organisation's purpose, governing documents and actual activities to assess the conditions for Swedish tax relief.
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- Purpose, statutes and foundation deeds
- Activities and the use of income for public-benefit purposes
- Open membership where required for associations
- Changed circumstances and the organisation's tax position
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Income, accounts & VAT
We help you distinguish different sources of income and consider accounting and VAT alongside the organisation's income tax position.
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- Donations, grants, membership fees and business income
- Investments, property and letting
- VAT on sales, purchases and international services
- Records, annual reporting and income tax returns
- … and more
Trusts, pensions & cross-border issues
We explain the Swedish questions when a foundation, trust, beneficiary or asset has connections with another country.
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- Family foundations and distributions to beneficiaries
- Foreign trust terms and their practical application
- Pension foundations securing employer pension commitments
- Coordination with auditors, legal advisers and overseas specialists
- … and more
A clear path from your question to the next steps
How we work
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Describe the organisation and question
Tell us about the legal form, purpose, activities and the issue you want to resolve. Include any foreign trusts, beneficiaries or assets and the decisions being considered.
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Review the governing documents
We review the relevant foundation deed, statutes, trust terms, accounts and decisions, together with information about income, distributions and how the organisation operates in practice.
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Assess the Swedish tax position
We explain the income tax and VAT questions in English, identify the conditions that need to be assessed and distinguish the Swedish analysis from advice required in another country.
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Agree the next steps
We agree the scope of further work, the records needed and who will handle each part. Where relevant, we coordinate with your auditor and other advisers.
Swedish foundation and non-profit questions explained in English
Frequently asked questions about foundations and non-profit organisations
What does restricted tax liability mean in this context?
For foundations and non-profit associations, restricted tax liability, or inskränkt skattskyldighet, means that certain income can be exempt from Swedish income tax if the relevant conditions are met. The assessment concerns the organisation's purpose, activities and use of income, as well as the type of income.
Is a non-profit organisation automatically tax-exempt?
No. A non-profit purpose or a charitable description does not by itself settle the Swedish tax position. We review the legal form, governing documents, actual activities and the conditions relevant to each source of income.
Do all foundations follow the same tax rules?
No. Public-benefit foundations, fundraising foundations, family foundations and pension foundations can raise different questions. The foundation deed and the actual arrangements need to be reviewed; rules for a non-profit association should not simply be applied to a foundation.
Why does the use of income matter?
For public-benefit tax relief, it is important to assess how income is used to fulfil the organisation's public-benefit purposes. This is often referred to as fullföljdskravet. We review the activities and supporting accounts rather than assuming that the stated purpose alone is enough.
Can business or investment income still be taxable?
Yes. An organisation can have income that needs a separate tax assessment even when other income is exempt. We review business activities, investments, property and letting alongside donations, grants and membership fees, without assuming that all income receives the same treatment.
Are the VAT rules the same for foundations and associations?
Not necessarily. Certain public-benefit associations are subject to special VAT provisions, while a foundation's activities are assessed under the general rules. Purchases from another country may also require attention. We consider VAT separately from the income tax assessment.
How are payments from a family foundation treated?
Payments to beneficiaries can result in substantial taxation. The Swedish treatment depends on the foundation's terms, the nature of the payment and the beneficiary's circumstances. Seek advice before making a distribution or changing the arrangements.
Can a foreign trust affect a Swedish beneficiary?
Yes. Depending on its terms and how those terms are applied, a foreign trust can have features comparable to a Swedish family foundation. Payments to Swedish beneficiaries may be taxable. We review the trust documents and actual arrangements, and coordinate with overseas advisers where needed.
What is a pension foundation?
A pension foundation is established by an employer to secure pension commitments to employees. It is subject to specific legal and tax rules. We consider the employer's commitments and the foundation's arrangements together rather than treating it as an ordinary investment vehicle.
What information should our organisation prepare?
Start with the foundation deed, statutes or trust documents, recent accounts, information about activities and income, and relevant decisions or planned distributions. Include the countries connected with the organisation, assets and beneficiaries so that we can identify the Swedish questions and any need for local advice abroad.
Want help with tax for your foundation or organisation?
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 expertise with international reach
When the organisation or its beneficiaries span several countries
Foundations, trusts, beneficiaries and assets can have connections with more than one country. Through ETL GLOBAL, Skattepunkten can coordinate the Swedish analysis with relevant local specialists when the assignment requires it.
You retain a clear contact in Sweden. We can also work with your auditor, legal advisers and other specialists within the agreed scope.
Official guidance
Relevant links
Official guidance in English on the conditions for qualifying as a public-benefit non-profit association.
This page provides general information, not an assessment of a particular organisation, trust or beneficiary. The tax treatment depends on the legal form, governing documents, actual activities, income, distributions, residence and other circumstances. International arrangements may also require advice on the other countries' rules.