Immigration or return

Because there are different regulations in effect regarding relief from duty and tax for people immigrating to Sweden and those who are returning, it is important to understand the difference between immigration and return.

Under certain circumstances, you may be eligible for relief from duty and tax on your personal belongings when moving, provided that:

• you are moving to Sweden after continuously residing in a country outside the EU for at least one year, or
• you are returning to Sweden after staying in a country outside the EU to work for at least one year.

Am I immigrating or returning?

To determine which regulations apply for you, we must know whether you are immigrating or returning.

• If you are moving to Sweden and have never lived here, you are considered an immigrant  
• If you have previously lived in Sweden but have moved your normal home to a country outside the EU, you are considered an immigrant upon your return
• If you maintained your normal home in Sweden during your stay abroad, you are considered to be returning

What will be considered my date of immigration or return, according to the regulations on relief from duty and tax on personal belongings?

You are considered to be immigrating or returning the day you come to Sweden to settle.