Act for the Amendment of the Income Tax Act (1999:1229)

11 Chap.
Remuneration to foreign experts, research workers and other key personnel

22 § Experts, research workers and other key personnel shall not declare such parts of salaries, wages or similar remuneration or benefits or such reimbursement of expenditure as is provided for by 23 § if the work relates to

• specialist tasks of such a nature or level of skill as to imply significant difficulty in recruitment domestically,
• professional research and development tasks of such a nature or level of skill as to imply significant difficulty in recruitment domestically, or
• business management tasks or other tasks that entail a key position in a company.

The first paragraph shall apply only if

• the employer is domiciled in Sweden or is a foreign company with a permanent establishment in Sweden,
• the employee is not a Swedish citizen,
• the employee has not been resident or stayed continually in Sweden at any time during the five calendar years preceding   the calendar year in which the work began, and
• it is intended that the sojourn in Sweden should last for a maximum of five years.

When implementing the first paragraph, the conditions shall be considered met for an employee if salary and other remuneration received per month for the work in Sweden exceeds an amount equivalent to two times the price base amount for the calendar year in which the work commences.

The provision of this section shall apply only to the first three years of a sojourn of limited duration.

23 § The provisions of 22 § shall apply to

• 25 percent of pay, fees or like remuneration or benefits from the work, and
• reimbursement of expenditure that the employee has incurred by reason of his sojourn in Sweden for - relocation to or from Sweden, - travel by himself or members of his family between Sweden and his   previous country of residence but only for a maximum of two   journeys per person per calendar year, and - charges for children's attendance at compulsory school and sixth   form colleges or the like.

Such remuneration connected with illness such as provided for in 30 § 1, 2 and 42 § shall also be treated as pay on condition that the remuneration is based for the most part on income from salary payments.

23 a § The question of whether the conditions of 22 § are met shall be examined by the Taxation of Research Workers Board [Forskarskattenämnden].