The Danish corporate tax rate is 30%, which is below the European average. The effective rate is less, however, as business expenses and depreciation are deductible.
Denmark is among the countries in the world that have entered into the most tax treaties to avoid double taxation. Denmark has a special tax regime for expatriates. Foreigners working in Denmark benefit from the Danish welfare system. If you are a key employee or a researcher, you may also benefit from the favorable 25% tax scheme. Expatriates working in the country up to five years are taxed at a flat rate of 25% for the first three years.
The Swedish corporate tax rate is 28%, the second lowest in Europe. Personal taxes are comparable to European levels. There are no restrictions on remitting profits abroad.
Information to foreign employers on filing income tax statements
Income statements must be filed by anyone who has paid out taxable remuneration (including benefits in kind) for gainful employment to an individual or to the estate of a deceased person in Sweden. The act makes no difference between Swedish and foreign employers.
Foreign employers/payers with no permanent establishment in Sweden have to file income statements for salaries, wages, fees, and other taxable benefits in kind paid to an employee/payee in Sweden provided that the recipient
1) has performed work in Sweden and is taxed for that income in Sweden or is covered by the Swedish social security system, or
2) has performed work abroad and is covered by the Swedish social security system according to a certificate on applicable legislation on form E 101.
The obligation for foreign employers to file an income statement is limited to employees/payees who hold an A-tax card or has no tax card at all.
Swedish Tax Authority/ Skatteverket: