Clarification on potential tax residency and habitual abode during 11-month stay in Sweden with family

Dear all,

We are an Italo-Swedish family currently residing and fiscally registered in Italy. I am an Italian citizen, while my spouse and our three children hold both Italian and Swedish citizenship. We both work remotely from Italy and have our permanent home and tax residence there.

We recently submitted a separate question regarding a different scenario — a short-term stay of less than six months in Sweden — but we are also considering an alternative option, which involves a longer, 11-month stay (from early August to the end of June). I would now appreciate guidance on this second situation.

Under this scenario:

My spouse and our children would take up residence in Sweden (folk­bokföring) and the children would attend municipal school and preschool.

I, however, would not change my official residence, which would remain in Italy. I would continue to work remotely for Italian clients and maintain my full tax residency in Italy.

In practice, I would be living in Sweden with my family for the same 11-month period, working remotely and occasionally traveling back to Italy for short visits.

I would not register with Skatteverket or any Swedish authorities, nor would I receive any income from Swedish sources.

We understand that formal registration is generally not required for stays shorter than 12 months, provided the stay is demonstrably temporary and does not meet other criteria for habitual abode (stadigvarande vistelse). At the same time, we are aware that Swedish tax law may apply presumptive criteria based on the actual length and nature of the stay — particularly if combined with indicators such as family residence, school enrolment, and housing.

In light of this, we would be grateful for your guidance on the following points:

Given that I would reside in Sweden for approximately 11 months without formal registration or Swedish-source income, is there a realistic risk that I might nonetheless be deemed tax resident in Sweden under the principle of habitual abode?

Does the fact that my spouse and children would be registered residents increase the likelihood that I could be considered to have established my center of vital interests in Sweden, even though my professional and fiscal life remains entirely based in Italy?

Are there known thresholds, criteria, or case law that clarify how Skatteverket evaluates situations like this, particularly where the person concerned is not a Swedish citizen and is not formally registered, and where a possible claim of tax residency would rely on presumptions?

We are committed to full compliance with Swedish tax law and have no intention to evade our obligations. Our goal is to assess the situation in advance to avoid any unintended exposure to double taxation or legal uncertainty.

We would be sincerely grateful for any official interpretation, practical guidance, or legal reference that could clarify our position.

Thank you very much for your time and support.

Best regards,
Andrea