Sweden: Tax relief and remuneration to foreign experts, researchers or other key people

Sweden: Tax relief and remuneration to foreign experts, researchers or other key people

February 13, 2019 || ReportsPayrollNews

Internago was recently involved in a payroll project concerning the Swedish market. The project involved foreign experts, researchers and similar key people that are normally taxed the same way as any other natural person, thus taxed as unlimited or limited taxpayers, taking into account any tax treaties. However, there are special rules on tax relief for these professions, and you can follow the link below to download our paper where we walk you through these topics;

Who is covered by the tax relief?
Simplification rule: tax relief without trial
Remuneration exempt from taxation
Deduction for costs in the case of benefit taxation
Time limit for the stay in Sweden

Link to paper

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