Moving to Italy — a guide for Swedish founders
Swedish citizens relocating to Italy to freelance or open a partita IVA.
Market access & permits
As an EU/EEA citizen, Swedish founders enjoy freedom of establishment: no work permit is required. You register your residency with the local comune, get a codice fiscale, and open a partita IVA directly — then the forfettario regime is available on the standard terms.2
Tax residency — where you actually owe tax
Italy taxes residents on worldwide income. You become tax-resident if, for most of the year (183+ days), your registered residence, habitual abode or centre of vital interests is in Italy. Many Swedish founders trip on this when they relocate mid-year or keep a home abroad — the day count, not your passport, decides where you owe tax.3
The forfettario regime & impatriati
Once you're an Italian tax resident, the forfettario regime is open to you on the same terms as everyone else — a coefficient on revenue (set by your ATECO code) and a 5%/15% substitute tax, up to €85,000.2 To register the partita IVA you'll file with the Agenzia delle Entrate.5
If you move your tax residence to Italy and meet the conditions (broadly: not resident in the prior years, and a commitment to stay), the impatriati regime can exempt 50% of qualifying income from IRPEF. For higher earners it can beat the forfettario — worth modelling both. Many relocating Swedish professionals qualify.4
Double taxation & social security
Italy and Sweden have a double-taxation convention signed 6 March 1980, ratified by L. 439/1982 and in force since 5 July 1983. That convention — not general principle — is what decides which of the two countries taxes a given item of income, so it is the document to read before you keep invoicing clients back home.67
On social security, Sweden is covered by the EU coordination rules: you are insured in one member state at a time, and periods completed in Sweden count toward an Italian pension. In Italy, a freelancer with no professional cassa pays INPS Gestione Separata.8
Traps for Swedish founders
- •Coming from a Swedish enskild firma, Italy's forfettario is usually far lighter than Swedish income tax plus egenavgifter — but INPS at 26.07% on the coefficient base still applies.
- •Register the move with both your comune and the Swedish Tax Agency (Skatteverket) so you're not assessed as resident in both.
- •Reverse charge usually applies to Swedish B2B invoices.
Frequently asked questions
Can a Swedish freelancer pay less tax in Italy?
Frequently — the forfettario's coefficient base and 5%/15% substitute tax is typically lighter than Sweden's combined income tax and social charges. INPS at 26.07% applies, and relocating professionals may also qualify for the impatriati regime; model your numbers.
Do Swedish founders qualify for the forfettario regime in Italy?
Yes. The forfettario regime is open to Italian tax residents regardless of nationality, subject to the €85,000 revenue ceiling and the standard eligibility rules. Your activity's ATECO code sets the profitability coefficient (40–86%).
Is the impatriati regime available to Swedish founders who move to Italy?
Often, yes. If you transfer your tax residence to Italy and meet the conditions, the impatriati regime can exempt 50% of qualifying income from IRPEF — sometimes a better deal than the forfettario for higher earners.
Other countries
Sources
- 1.Normattiva — D.Lgs. 286/1998 (Testo Unico Immigrazione), art. 26 (lavoro autonomo)
- 2.Normattiva — L. 190/2014, art. 1 commi 54–89 e Allegato 4 (regime forfettario, coefficienti di redditività)
- 3.Normattiva — TUIR (DPR 917/1986), art. 2 (residenza fiscale)
- 4.Normattiva — D.Lgs. 209/2023, art. 5 (regime impatriati), testo in vigore dal 10-10-2025 al 31-12-2026
- 5.Normattiva — DPR 633/1972 (IVA), art. 35 (apertura partita IVA)
- 6.Normattiva — L. 439/1982 (ratifica della convenzione Italia–Svezia contro le doppie imposizioni, firmata il 06.03.1980)
- 7.MEF — Convenzioni per evitare le doppie imposizioni (indice per Paese)
- 8.INPS — Domanda di pensione in regime internazionale (Regolamenti UE e accordi extra UE)
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.