For cross-border worker rules see 6.2. For labour rental see 6.2.1.
In order to attract foreign workers into Sweden with a specific trade and level of competence, there is a special relief available referred to as 'Expert Tax', which may be applied (Income Tax Act (1999), Ch 11, ss 22–23). However, it is only applicable where employees are subject to normal taxation rules and cannot be used if the SINK flat rate scheme is in operation which taxes earnings at 25% (see 6.5).
The relief is granted based on meeting the criteria in one of two categories, 'duties and skills' or the level of compensation, and applies to:
- Ìý
•ÌýÌýÌýÌý specialists in technically advanced and knowledge-intensive activities
- Ìý
•ÌýÌýÌýÌý highly qualified researchers
- Ìý
•ÌýÌýÌýÌý employees in a managerial position or other key people
- Ìý
•ÌýÌýÌýÌý employees with
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:15