Application procedures
As a rule it takes 1–2 months to process an application. Our decisions can be appealed to the Administrative Court of Appeal in Stockholm.
How long do I have to wait for a decision?
The speed depends on whether you have based your application for tax relief on the remuneration rate or on tasks and expertise.
Applications on the remuneration rate are managed through a simplified procedure.
The Board's Chairperson or Vice Chairperson decides alone on behalf of the Board, after having gone through the file prepared by the tax lawyers in our Office. This procedure is timely, in general it only takes 4–6 weeks.
Decisions on applications for tax relief based on tasks and expertise are made by the Board as a whole, following a presentation by one of our tax lawyers who also gives an opinion on the case (regular procedure). The same goes for applications based on the remuneration rate which, for some reason, cannot be handled through the simplified procedure.
The Board normally meet seven times a year with a break for summer recess. Our aim is that an application which is complete when filed shall be addressed at the next meeting. In that case you will as a rule receive a decision after 4–8 weeks.
Can I challenge the decision?
If you are not happy with the decision made by the Taxation of Research Workers Board, you may appeal the decision to the Administrative Court in Stockholm.
Time limits
You have three weeks to appeal starting from when the decision was served on you. If the final date for appealing is a Sunday, other public holiday, a Saturday, Midsummer’s Eve, Christmas Eve or New Year’s Eve, the period ends with the expiry of the last hour of the following working day.
The Swedish Tax Agency has three weeks to appeal starting from the decision date.
Making your appeal
Your appeal must be made in writing and must contain:
- your name, personal identification number/company registration number, address, email, telephone number
- the details of the representative or contact person helping with your appeal (if you are using one)
- your case identification number
- what order you are asking the administrative court to make
- the reasons for the appeal.
Where to send your appeal
You can send your appeal by email to: kansliet@forskarskattenamnden.se
You may also send it by ordinary mail to:
Forskarskattenämnden
Box 24144
104 51 Stockholm
After you send in your appeal
If your appeal arrives on time, we forward it together with your file to the Administrative Court in Stockholm. Therefore, if you have any kind of question concerning your case, you should address yourself directly to the court. Full guidance on how to contact the court can be found on www.domstol.se.