Last updated 2026-06-27
SKV 2703 — Foreign Tax Credit (Sweden)
SKV 2703 — Foreign Tax Credit (Sweden) is the Sweden route for claiming a foreign tax credit above your treaty rate. It is filed via Skatteverket — form SKV 2703 'Avräkning av utländsk skatt' (or 'Övriga upplysningar' on INK1), issued by the Skatteverket. The deadline is INK1 deadline ~2 May; avräkning can be claimed/amended within ~6 years. You will need a certificate of tax residence and your dividend vouchers.
What is SKV 2703 — Foreign Tax Credit (Sweden)?
SKV 2703 — Foreign Tax Credit (Sweden) is used to claim a Sweden foreign tax credit. K4 (SKV 2104) is the securities-sales form, NOT the credit form — the foreign tax credit is SKV 2703. Credit is capped at the Swedish tax on the foreign income (spärrbelopp). Sweden withholds 30.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Sweden withholding tax guide.
How to file SKV 2703 — Foreign Tax Credit (Sweden)
- 1
Confirm your eligibility
Use SKV 2703 — Foreign Tax Credit (Sweden) if you received Sweden income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete SKV 2703 — Foreign Tax Credit (Sweden)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File via Skatteverket — form SKV 2703 'Avräkning av utländsk skatt' (or 'Övriga upplysningar' on INK1). Deadline: INK1 deadline ~2 May; avräkning can be claimed/amended within ~6 years.
Frequently asked questions
Is SKV 2703 — Foreign Tax Credit (Sweden) an official form I can file directly?
It reconstructs the official statutory form. The Skatteverket accepts e-filing or its own form, so use this as a transcription aid: file via Skatteverket — form SKV 2703 'Avräkning av utländsk skatt' (or 'Övriga upplysningar' on INK1).
What is the deadline for SKV 2703 — Foreign Tax Credit (Sweden)?
INK1 deadline ~2 May; avräkning can be claimed/amended within ~6 years. Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Skatteverket requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with SKV 2703 — Foreign Tax Credit (Sweden)?
K4 (SKV 2104) is the securities-sales form, NOT the credit form — the foreign tax credit is SKV 2703. Credit is capped at the Swedish tax on the foreign income (spärrbelopp).
Generate SKV 2703 — Foreign Tax Credit (Sweden) pre-filled
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