Act (1999:1305) on the Taxation of Research Workers Board

Details, etc.

1 § The Taxation of Research Workers Board shall examine whether the
conditions for tax relief laid down by 11 Chap. 22 § of the
Income Tax Act(1999:1229) are met.

For the purposes of this act, an employee is a person who receives
remuneration and an employer is a person who pays remuneration.

Constitution, etc.

4 § The Taxation of Research Workers Board forms a quorom when the chairperson and at least three other board members are present at the meeting. The Board forms a quorum with three members, however, among them the chairperson, if the decision is unanimous.

With regard to cases concerning tax relief for employees who meet the conditions of 11 Chap. 22 § third paragraph of the Income Tax Act (1999:1229), the Board forms a quorum with the chairperson or vice chairperson alone.

Application

6 § An application to the Taxation of Research Workers Board shall be made in writing and relate to a particular person. Application may be made by the employer or employee.

The application must have been received by the Board no more than three
months after the employee commences work in Sweden. The application must contain the information required for the Board to examine the application.

Appeals

9 § Appeals against a decision of the Taxation of Research Workers Board
may be made to a public administrative court by the employer, employee or National Tax Board.

If the employer or employee appeals against the decision, the National Tax
Board shall plead the public case in a public administrative court.

Leave shall be required for appeals to the administrative court of appeal.

Application forms