Published: 01.09.2026
The Swedish government has proposed defining “habitual residence” as more than 160 days in a calendar year, or more than 120 days when the person also exceeded 120 days in Sweden the previous year. The proposed changes are scheduled to take effect on 1 January 2027 and are intended to clarify when income becomes taxable in Sweden.
If adopted, the proposal would give people who live abroad but regularly work, study or spend time in Sweden a clearer way to assess potential Swedish tax obligations. The key measure would be the number of overnight stays, since the proposal counts days on which a person spends the night in Sweden. This matters particularly for partial relocations, cross-border travel and remote work while maintaining residence abroad. According to the government source, the proposed rules would apply from 1 January 2027.