Sweden - Tax Guide for Freelance Contractors

Work permits and visas

Nationals of the EU/EEA Member States and Switzerland are able to work without restriction in Sweden, including citizens of the two most recent members Bulgaria and Romania.

For all other nationalities, a work permit must be acquired. This is possible if there is a labour shortage in the sector concerned. Since 15 December 2008 new rules apply which make it easier for Swedish employers to obtain work permits for highly skilled workers as well as for low skilled workers.

To obtain a work permit: The employer has to advertise the open positions in a way that jobseekers in the EU/EEA and Switzerland can apply, i.e. with the Public Employment Service and EURES. He can then complete an Offer of Employment, classifying the occupation to the Swedish Standard Classification of Occupations. The employer has to request an opinion from the relevant trade union to confirm that the employment conditions are equivalent to a collective agreement or to what is customary for the occupation or the industry. The offer of employment is then sent to the employee who applies for a residence and work permit at the nearest Swedish embassy or consulate.