I hold a double nationality: Swedish and Ukrainian.

Currently, I am employed and live in Sweden. Since I'm not a tax resident of Ukraine, I do not declare any taxes there.

Next year I may take unpaid leave from my current job to do some contracting work in Ukraine as a self-employed person (UK: приватний пидприемець).

It is very unclear for me whether I should declare that income in Sweden due to two reasons:

  1. Sweden and Ukraine have double taxation agreement] (SE: dubbelbeskattningsavtal; UA: Закон N 135/96-ВР)
  2. Different nature of income (self-employed vs employed)

Also, what does leaving Sweden, say in February for more than six months means when it comes to paying an income tax in Sweden for that year?


As I understand the double taxation treaty, article 14 and 15, you'll pay tax in Ukraine for the work you do there and vice versa. I'm not sure whether you have to declare it in Sweden or not, but you could ask Skatteverket directly - just send an e-mail to servicejouren@skatteverket.se, they're usually helpful.

Regarding your second question, you'll have to pay income tax in Sweden unless you're abroad for more than a year.

Note - I'm not a tax lawyer, so read the answer with a grain of salt :)

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