Expert Tax Relief

Foreign key personal may under certain circumstances qualify for special tax relief when working in Sweden. If the tax relief is granted the income tax and social fees relating to the employment will only be calculated on 75% of the employee’s total wage and taxable benefits during the first three years of employment in Sweden.

In addition, the compensation for expenses related to the stay in Sweden is tax free, including:

• Moving expenses to and from Sweden
• Travel expenses between the country of origin and Sweden for the employee and for his/her family members, although limited to two travels per calendar year and per person
• Schools expenses for children

The expert tax relief can be applicable if:

• The employer is a Swedish employer or a foreign company having a permanent establishment in Sweden
• The employee is not a Swedish citizen
• The employee has not been domiciled or resident in Sweden during the past five calendar years which precede the calendar year when the assignment or employment begins
• The stay in Sweden is intended to last for up to five years.

The employee must also qualify as an expert by fulfilling at least one of the following criteria:

• Be a key individual within the employers Swedish enterprise, with an expert level proficiency within their field on a kind which is hard to recruit in Sweden; or
• Receiving an monthly income for their work which, including taxable benefits, exceed two price base amounts per month (SEK 89,000 as of 2015)

KagNag has extensive experience in helping individuals apply for the expert tax relief and we can assist you through the entire application process. We can also provide a preliminary assessment on the likelihood that an individual will qualify for the expert tax relief, and umbrella employment set-ups which can help you fulfill the formal requirements.