Moving abroad for work, study, or a new adventure? Renting out your home in Sweden is a great way to cover your costs, but "distance landlording" comes with specific legal and tax implications in 2025.
1. Understanding SINK Tax If you move abroad and are no longer considered a tax resident in Sweden, you might fall under the SINK tax regime (Special Income Tax for Non-Residents), currently at 25%. However, if you maintain a "substantial connection" to Sweden, you may still be taxed under standard private rental rules, allowing you to use the tax-free deduction of SEK 40,000. It is crucial to clarify your status with Skatteverket before you leave.
2. Power of Attorney (Fullmakt) You cannot attend housing association (BRF) meetings or sign physical documents easily from abroad.
- Legal Representation: Appoint a trusted friend or family member in Sweden with a written Power of Attorney to represent you in dealings with your BRF or landlord.
- Digital Mail: Ensure you have a digital mailbox like Kivra to receive official correspondence instantly.
3. Remote Management Tools for 2025 Modern technology makes managing a property from thousands of miles away feasible:
- Smart Locks: Systems like Yale Doorman allow you to grant access to tenants or maintenance workers remotely via your smartphone.
- Communication: Schedule quarterly video calls with your tenant to check in on the property's condition and maintain a good relationship.
- Bofrid’s Platform: Use Bofrid to automate rent collection and contract management, ensuring peace of mind regardless of your time zone.
Summary for Expats: Before heading to the airport, ensure you have long-term approval for subletting, a legal proxy in Sweden, and a robust digital system for managing payments and communication.
