About us

The Taxation of Research Workers Board considers applications for tax relief from foreign citizens temporarily working in Sweden.

Provisions on tax relief for foreign citizens are found in the Swedish Income Tax Act (1999:1229).

To qualify for tax relief you must perform high-level work and show a high degree of competence. Within the meaning of the law you must be an "expert", a "researcher" or "other key person".

If your monthly remuneration is above a certain level – SEK 91 000 for 2018 – you are eligible for tax relief based on the mere size of the amount. Your qualifications and competence then fall outside the scope of  our assessment.

The Taxation of Research Workers Board is an authority of its own. There are six members and five individual alternates of the Board. They are all appointed by the Swedish Government.

The Chair, Vice Chair and the Alternate to the Vice Chair must be tax experts. The other members of the Board and their alternates shall have particular insight into matters relating to corporate management, research or product development.

The Board in its entirety assesses applications for tax relief based on tasks and expertise.

Applications based on the remuneration rate are handled in a simplified procedure with decision-making resting solely with the Chair or Vice Chair

The Taxation of Research Workers Board and The Board for Advance Tax Rulings share Office. Birgitta Pettersson is Head of Office. Håkan Gustavsson, Louise Palmstierna and Camilla Sandström deals with the applications. Maria Pingiczer is Registrar.

Since mid 1980s Sweden has applied tax relief, but initially only to foreign researchers.

In the beginning of the 21st century the scope was significantly widened. The aim was to make Sweden competitive with internationally mobile workforce. Stress was laid on the possibilities to attract persons with leading positions in groups of companies and an impact on the localisation of start-ups. It was also considered important to promote the competitiveness of Swedish research.

The next step was taken in 2012 when the possibility to benefit from tax relief solely on the grounds of the remuneration rate was introduced in order to increase predictability and simplify the procedure.

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