Conditions for tax relief
A number of formal conditions must be met in order to get tax relief relief. In addition, the Taxation of Research Workers Board needs to determine if certain conditions concerning the employee's salary or tasks and expertise are satisfied.
There are five formal conditions that must be met if you want to be eligible for tax relief:
- You cannot be a Swedish citizen.
- You cannot have been a resident of or permanently resided in Sweden at any time during the past five calendar years, prior to the year when the work will start.
- The intended time of residence in Sweden will not exceed five years.
- Your employer (the one that pays your salary) must be a Swedish company or a foreign company with a permanent establishment in Sweden.
- The application must be received by the Taxation of Research Workers Board no later than three months after you began working in Sweden.
Two categories of applicants
In substance two ways lead to tax relief.
One way is to apply for tax relief based on your monthly remuneration rate. Then we merely check that your contracted remuneration rate for work done in Sweden reaches a specified monthly level. In this examination no account is taken of your tasks and expertise.
If your remuneration rate does not reach the required level, the other way leading to tax relief is if you are an "expert", "researcher" or "other key person", in the eyes of the law. In these cases, we determine amongst other things the required expertise for the actual position or the significance of the work to the company.