CFD Contracts
Last updated: May 22, 2026
A CFD (Contract for Difference), also known as a margin contract, is an agreement to settle the difference between the purchase price and the sale price of an underlying asset. Some CFDs also include an interest component, since payment occurs only when the contract is closed.
The underlying asset can be individual stocks, stock indices, commodities, interest-bearing bonds, currencies, currency indices, Bitcoin, or other cryptocurrencies.
About CFD Trading
CFD trading takes place mostly online. When you enter a CFD agreement, you make a profit or loss as if you had bought or sold the underlying asset. Your counterparty is the platform provider. CFDs typically have no expiry date — they remain open until you close them.
Skatteverket's Classification
Skatteverket considers CFD contracts to be futures-like instruments. Capital gains and losses on CFDs should therefore be reported in the same way as regular futures.
A CFD is closed through cash settlement — the profit or loss is calculated and paid by the losing party to the winning one. No delivery of the underlying asset takes place. The taxable event occurs when the obligation ceases.
Important
Any interest payments and dividends you pay or receive must be included in the capital gain/loss calculation.
Tax Treatment by Underlying Asset
How your CFD is taxed depends on what the underlying asset is:
Stocks or Stock Indices
The contract is considered a delägarrätt (participation right) and taxed under the share gains rules.
Currencies (e.g. Forex Pairs)
Taxed as a foreign claim (utländsk fordringsrätt).
Interest-Bearing Securities
Taxed as a claim (fordringsrätt) — Swedish or foreign depending on the issuer.
Commodities or Cryptocurrencies
Taxed under Section D on K4.
Reporting on K4
If you have traded CFD contracts (this does not apply to CMC Markets, IG Markets, Skilling, or RoboMarkets — see below), you must report them on form K4 (bilaga K4) in your income tax return.
Which section on K4?
- Section A: Market-listed CFDs with stocks or stock indices as the underlying asset
- Section C: Market-listed CFDs with interest-bearing securities as the underlying asset, or CFDs with currencies as the underlying asset
- Section D: Unlisted CFDs on stocks or interest-bearing securities, or CFDs with commodities or cryptocurrencies as the underlying asset
Filing Electronically
The easiest way to submit form K4 is with electronic identification (e-legitimation) through Skatteverket's e-service “Inkomstdeklaration 1” along with your tax return.
CMC Markets, IG Markets, Skilling & RoboMarkets
Skatteverket considers CFDs from CMC Markets, IG Markets, Skilling, and RoboMarkets to be market-listed instruments. These brokers have themselves stated that their CFDs meet the requirements to be considered market-listed.
What does “market-listed” mean?
If a CFD is market-listed and has stocks or stock indices as the underlying asset, you can use gains and losses for full offsetting against losses and gains on stocks and other market-listed delägarrätter (participation rights).
Important for Your Tax Return
If you traded CFDs through CMC Markets, IG Markets, Skilling, or RoboMarkets during 2025, you do not need to report them on form K4. The net result (profit or loss) appears on the specification you receive with your tax return and is pre-filled on your income declaration.
Other Brokers
There are many foreign brokers (e.g. AvaTrade, eToro) selling CFDs in Sweden. While the trading is likely very similar, Skatteverket has not made a statement on whether these contracts meet the requirements to be considered market-listed.
Control Statements (Kontrolluppgifter)
Since Skatteverket treats CFDs as futures, the same rules for submitting control statements (kontrolluppgifter) apply. In most cases, a control statement must be filed for the result of each individual CFD contract, provided that a securities institution participated in executing the trade.
Source
This page is based on information from Skatteverket's page on CFD contracts. Rules and broker lists may change, so always cross-check the original Swedish page before filing. If your broker is not listed above or your situation is complex (e.g. mixed underlying assets), consider contacting Skatteverket directly or consulting a tax advisor.
Related Articles
- K4 Form Basics — Understanding the K4 tax form and how we handle incomplete data.
- Tax Filing FAQ — Common questions about tax filing in Sweden.
- Why You Need Transaction-Level Data — Why broker summaries aren't enough for K4 reporting.
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