The expert tax cut offers relief on 25% of income for specialists in Sweden, applicable via two pathways. Applicants must qualify through unique expertise or high income, specifically earning 117,600 kronor monthly. Notably, individuals do not need to be researchers. High-level roles, like industrial technicians or key managers, can qualify. Those engaged in independent research may also be eligible, but PhD students typically do not meet the criteria. The process requires applying to Forskarskattenamnden before tax discounts can be applied, making it essential for candidates to understand the eligibility criteria thoroughly.
You have to apply to Forskarskattenamnden, the Taxation of Research Workers Board before the Swedish Tax Agency can apply any discounts to your tax.
The first route is to qualify through your tasks and expertise, which usually means that you carry out some form of highly specialised work.
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