FrågaSKATTERÄTTGåvoskatt31/07/2022

Is there gift taxation in Sweden?

Hi, Hi, I am from India and recently shifted to sweden on a resident permit. I wanted to purchase a house in Sweden For Purchasing a house in Sweden , I need to get some money ( Approximately 1500000 in INR ) from my parent's account in India to my account in Sweden as a help/Gift from them. Will it be taxable in Sweden? Appreciate your answers. Thanks

Lawline svarar

Hello! 


Thank you for contacting us at Lawline with your question!


I have understood your question as in that you are wondering if Sweden has any taxation on gifts.


Gift taxation in Sweden
Sweden does not have any taxation on gifts, 8 kapitlet 2 § första stycket IL. Though in your case the gift comes from abroad and is valued over 150 000 SEK and has extra criteria, 23 kapitlet 1 § SFL. A gift of this circumstance needs to have some additional information reported to The Swedish Tax Agency. What you need to report is: 


1. The amount of the payment in the used currency,
In your case the reported amount is 1 500 000.
2. The date of the payment,
This constitutes the date you receive the payment
3. The currency code
In your case this would be Indian rupee – INR
4. What country the payment comes from
The origin country for the gift, in your case India. 


Other countries
Other countries might have gift taxation for gifts exiting the country. I understand that India taxes gifts but not gifts given from relatives consequently your gift should be exempt from taxation in both India and Sweden. I am however not familiar with the laws in India and suggest that you look into this to make sure. 


I hope i gave you some clarity and if you still have any questions do not hesitate to contact us again.
Sincerely, 

Haidar ChaerRådgivare
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