Having a Swedish coordination number is a gate opener for people working in Sweden. It is used in all dealings with Swedish Governmental Agencies, such as the Swedish Tax Agency (Skatteverket), but also for obtaining ID06 cards for work at construction sites. Getting a Swedish coordination number can be hard, however, since the rules are quite complicated. In this article, you will learn on what a Swedish coordination number is – and how to get one.
What is a Swedish coordination number?
Most states in the world have some kind of identification number, that is granted to its residents. Sweden is no exception in this regard. Every resident receives a so-called personal number (“personnummer”), that is used in contact with banks, health care, companies, governmental agencies et cetera. However, a Swedish personal number should only be granted to a person that intends to live permanently in Sweden for more than 1 year.
For people who will not live permanently in Sweden, there is something called a Swedish coordination number (“samordningsnummer”) – that enables identification with both public and private institutions. Having a Swedish coordination number is essential if you regularly work or spend time in Sweden.
A Swedish coordination number can be issued by all Swedish Governmental Agencies. For example, the Swedish Tax Agency issues a Swedish coordination number if a foreigner applies for the Swedish Non Resident Tax (SINK) or if a person becomes tax resident in Sweden. The Swedish Companies Registration Office (“Bolagsverket”) issues a Swedish coordination number when a foreign person is registered as a board member in a Swedish company. There are numerous other examples.
Why do I need a Swedish coordination number?
As mentioned, a Swedish coordination number is essential if you have some kind of connection to Sweden. It is needed to get a Swedish ID06 card issued, which is needed to enter a construction site. It is also needed in relation to Swedish banks, telecom operators, electricity companies and similar.
How do I get a Swedish coordination number?
You can be entitled to a Swedish coordination number, if a Swedish Governmental Agency deems that you should have one. An example of this, is if a person living outside of Sweden comes to Sweden for temporary work, but remains a non tax resident. In this case, the person could be subject to the Swedish Non Resident Tax Regime (“SINK”), which is a 25 % flat tax. After an application for SINK has been submitted, the Swedish Tax Agency will grant a Swedish coordination number if the SINK application is approved. A Swedish coordination number should also be granted if a person works temporary in Sweden and becomes tax resident here. In this case, the person should apply for A-tax (“A-skatt”), which would imply a granted coordination number.
But in some instances, a person coming to Sweden should not apply for SINK. The reason could, for example, be that the person is eligible for the 183-day-rule which makes the income from working in Sweden tax free.
In such cases a, no application for A-tax or SINK should be made. However, the person could still be in need of a Swedish coordination number. Since 2022, it is possible to apply for a coordination number in such cases. However, it must be proven that the person fulfils the legal requirements of the Swedish law on coordination numbers.
Please reach out to us at TaxHelpSweden, if you or your employees are in need of Swedish coordination numbers. We can assist you with legal advice on Swedish coordination numbers, including tax aspects of working temporary in Sweden.