If you have sold a permanent residence during the past five years but have not applied for deferral, you can request a reassessment of your income tax return and receive a retroactive deferral.

The government has proposed to abolish the deferral interest rate from the 2021 tax year, making it interest-free to “borrow” the deferred tax from January 1, 2021 (subject to parliamentary approval of the proposal). The abolition of deferral interest will apply to both new and existing deferrals.

Until the end of the year, reassessment of income tax returns can be made for tax years 2014 and later.

Source: Björn Lundén and Swedish Tax Agency

Source: Swedish Tax Agency