Recruiting an international specialist to Sweden, or moving here for a new role? Skattepunkten helps employers and employees assess and apply for Swedish expert tax relief (expertskatt).
We explain the Swedish rules in English and help bring together the employment terms, remuneration and supporting records. Relief may be available through either the remuneration-based route or an assessment of duties and expertise. Both routes require the other conditions to be met and a decision from the Taxation of Research Workers Board (Forskarskattenämnden).
Plan the Swedish assignment from the start
Need help with Swedish expert tax relief?
Tell us briefly about the employer, role, planned start date and remuneration. We can then assess the advice and documentation needed. You can contact us as an employer or as an employee seeking advice directly. Please do not include identity documents or other sensitive records in the initial contact form. Registration is not an order.
If you have any questions before submitting your registration, you are always welcome to contact us.
From eligibility to the practical next step
Support with expert tax relief for your Swedish assignment
An early review helps connect the recruitment, application and subsequent payroll handling. We agree the work for your situation rather than assuming that every international specialist will qualify.
Eligibility & application
We review the planned employment, relevant background and application route before the supporting documents are put together.
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- Employer and Swedish assignment
- Duties, expertise and qualifications
- Previous residence and intended stay
- Work start, arrival dates and application timing
- … and more
Remuneration & employment terms
We help assess the pay terms relevant to the application, including how salary and contracted monthly benefits are described.
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- Contracted gross and net salary terms
- Monthly benefits and non-monthly payments
- The remuneration threshold for the start year
- Employment contracts and supporting explanations
- … and more
Relocation, payroll & follow-up
After a decision, we can help coordinate the Swedish tax handling with the ongoing employment and questions involving other countries.
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- Applying the decision in Swedish payroll
- Arrival, departure and changes of employer
- Questions involving more than one country
- Coordination with HR, payroll and existing advisers
- … and more
A clear process for employers and employees
How we work
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Assess the planned assignment
Describe the role, employer, expected stay and remuneration. We identify the questions that need attention before the employment or relocation proceeds.
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Review the supporting records
We go through the contract, dates, pay terms and relevant personal background, and identify which application route may be appropriate.
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Prepare the application in time
Within the agreed assignment, we help prepare a clear written application and supporting documents. The application must reach the Board within the statutory time limit.
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Plan the handling after a decision
We help explain the decision's implications for Swedish pay and tax handling, and coordinate relevant questions with payroll staff or advisers in other countries.
The Swedish rules, explained
Frequently asked questions about Swedish expert tax relief
What is Swedish expert tax relief?
Expert tax relief (expertskatt) can exempt 25 per cent of salary and similar employment income from Swedish income tax following a favourable decision. The remaining income is taxed under the usual rules. It is not a flat tax rate of 25 per cent.
Can I qualify on the basis of my salary?
For work starting in 2026, the remuneration-based route requires gross monthly remuneration above SEK 88,800, corresponding to 1.5 times that year's price base amount. Contracted monthly benefits may count, but an annual bonus cannot simply be spread over the year to meet this test. Other eligibility conditions still apply.
Can tax relief be available below that remuneration level?
Potentially. A separate route considers whether the employee is an expert, researcher or other key person under the rules. The Board assesses the duties, expertise and significance of the role; a job title or degree alone does not establish eligibility.
What other conditions need to be checked?
These include non-Swedish citizenship, no residence or habitual abode in Sweden during the five calendar years preceding the year work starts, and an intended stay of no more than seven years. The employer must be Swedish or a foreign employer with a Swedish permanent establishment. The application deadline must also be met.
When must the application reach the Board?
The application must be received no later than three months after work in Sweden begins. Contacting Skattepunkten or completing our client registration does not submit an application or protect that deadline.
How long can expert tax relief apply?
Under current rules, relief can apply for up to seven years from the beginning of the stay in Sweden, not simply from the date the application is approved. Arrival dates and the individual decision matter, and older decisions may have a shorter validity period.
Who can apply, and do I need a Swedish personal identity number?
Either the employer or the employee can apply. A Swedish personal identity number or coordination number is not required before applying. The application concerns a particular employee and employer; the appropriate application route and supporting documents need to be identified.
What happens if I change employer?
The relief is linked to work for the employer named in the decision. A change of employer requires a new application rather than automatically transferring the existing decision. Contact us early to review the change and the relevant timing.
What information should we prepare?
Useful starting points include the employment contract, role and duties, agreed remuneration and benefits, intended work start and arrival dates, and relevant residence history. Where expertise is the basis, qualifications and experience are also relevant. We agree how sensitive documents should be supplied rather than requesting them through the initial contact form.
How can Skattepunkten help employers and employees?
We assist employers recruiting internationally and employees seeking advice directly. We review the Swedish conditions, help structure the application and, within an agreed assignment, coordinate payroll and cross-border questions. The Taxation of Research Workers Board decides eligibility; we do not guarantee approval or a particular tax saving.
Want help with expert tax relief in Sweden?
Register as a new client so we can consider how we can help you. Registration is not an order. If you have any questions before submitting your registration, you are always welcome to contact us.
Swedish contact, international reach
Coordinate the Swedish and international questions
An international recruitment or relocation can involve more than one country's rules. Through ETL GLOBAL, Skattepunkten can coordinate Swedish tax advice with relevant local expertise where the assignment requires it.
You have a clear contact in Sweden while we work with relevant specialists or your existing advisers abroad. The scope of advice in each country is agreed separately.
Official guidance in English
Relevant links
The Taxation of Research Workers Board provides the following guidance in English on eligibility, remuneration and applying. Check the current rules and the level applicable to the year work begins.
This page provides general information, not an individual eligibility decision or tax calculation. Rules, annual remuneration levels and personal circumstances may change the assessment. Expert tax relief is not automatic, and advice is agreed for the particular employment and relocation.