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Who qualifies for expert tax relief (Expertskatt) in Sweden? How do employees apply?

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Sweden's Expert Tax Relief (known as expertskatt) is a tax program designed to attract highly skilled professionals and experts back to Sweden after they've worked abroad. This special tax relief offers a reduced income tax rate on an employee's salary for a limited time, making it easier for top talent to return to Sweden.


If you are a returning Swedish citizen or foreign worker planning to live and work in Sweden, you might be eligible for this tax relief. Here's a comprehensive guide to who qualifies for expertskatt and how to apply for it.

Who Qualifies for Expert Tax Relief?

1. Swedish Citizens Returning to Sweden

  • Eligibility: Swedish citizens who have lived and worked abroad for at least three years may be eligible for the expert tax relief when they return to Sweden.

  • Profession: Applicants must have a specialized or expert-level role in fields such as IT, engineering, finance, research, medicine, or other highly skilled sectors.

  • Employer: You must be employed by a Swedish employer or a foreign employer with a permanent establishment in Sweden.

2. Non-Swedish Citizens Moving to Sweden

  • Eligibility: Foreign citizens who are new to Sweden and fill an expert-level role may also be eligible for expert tax relief. Similar to Swedish citizens, they must have a high level of expertise in their profession.

  • Profession: The applicant must have specialized skills or expertise that are required for the job they are being hired for in Sweden.

  • Employer: The individual must be employed by a Swedish company or a foreign employer with a Swedish branch.

3. Highly Skilled Workers on Short-Term Assignments

  • Eligibility: Individuals who are temporarily working in Sweden for a period of up to five years (without establishing permanent residence) may qualify, provided they are in a skilled or expert-level position.

  • Profession: Similar to the above, applicants must hold a highly specialized role.

  • Employer: They should be employed by a Swedish company or a foreign company with a Swedish establishment.

4. Key Personnel Transferred to Swedish Branches

  • Eligibility: Employees who are transferred to a Swedish branch of their foreign employer may be eligible for expert tax relief if their work in Sweden is considered a highly specialized role.

  • Profession: Roles must require expertise or specialization.

  • Employer: The employee must be transferred to a Swedish subsidiary or branch of a foreign company.

5. Returning Swedish Citizens with Specialized Knowledge

  • Eligibility: Returning Swedish citizens who have worked abroad and acquired unique skills or knowledge, particularly in scientific, technological, or research-based fields, can also apply for the expert tax relief.

  • Profession: Expertise in a high-demand field is necessary, such as technology, innovation, or research.

How to Apply for Expert Tax Relief

If you meet one of the above qualifications, here's a step-by-step process for applying for expertskatt.

Step 1: Confirm Eligibility

  • Ensure that you meet the criteria for being an expert or specialist in a high-demand field.

  • Make sure that you've lived and worked abroad for the required period (usually three years).

Step 2: Gather Required Documents

  • Completed Application Form (SKV 1161): This is the form you need to apply for expert tax relief. You can download it from the Swedish Tax Agency's website (Skatteverket).

  • Proof of Previous Employment Abroad: If you've worked abroad for the required period, gather documentation such as contracts, payslips, or tax returns from your foreign employment.

  • Employment Contract in Sweden: You need to provide a copy of your Swedish employment contract or job offer. Remote People can support you by ensuring you have fully compliant documents.

  • Professional Qualifications: You may be required to provide copies of your certifications, degrees, or other proof of your qualifications to demonstrate your expertise.

  • Salary Information: Include information on your salary or compensation package to ensure it meets the necessary threshold for expert tax relief.

  • Certificate of Coverage: If you've been paying social security in another country, you may need to provide a certificate confirming your previous coverage.

Step 3: Submit the Application

  • Submit the completed SKV 1161 form to the Swedish Tax Agency (Skatteverket).

  • You must submit the application before or within the first year of returning to Sweden or starting your job in Sweden.

  • You can submit your application online through Skatteverket's website or by mailing your documents.

Step 4: Wait for Skatteverket's Decision

  • Skatteverket will review your application and decide whether you qualify for expert tax relief.

  • They may contact you for further clarification or additional documents.

  • If approved, the expert tax relief will be applied to your income, reducing your tax rate for the eligible period.

Step 5: Understand the Duration and Benefits

  • Expert tax relief is typically granted for up to 5 years.

  • During this time, only 25% of your income will be subject to the regular Swedish income tax rate, while the remaining portion is taxed at a reduced rate.

Key Considerations

  • Salary: Your salary must meet a certain threshold to qualify for the program. The specific threshold may vary depending on your role and industry.

  • Remote People Role: While the application is the employee's responsibility, Remote People can support by providing supporting documents, such as your job offer and salary details.

  • Timing: Ensure that you apply early, before or within the first year of returning to Sweden or starting your Swedish job.

  • Documents: Keep all documentation up-to-date and provide accurate information, as Skatteverket will review everything carefully.

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