News - Judgment from the Supreme Administrative Court

HFD judgment of 20 October 2026 (Case No. 1405-26)

In its judgment, the Supreme Administrative Court examined whether the requirements for tax relief under the salary threshold rule had been met. In the case at hand, the agreed remuneration exceeded the salary threshold required for tax relief. However, the employment contract contained a provision allowing the remuneration to be reduced below the threshold if a specified event were to occur during the employment period.

The Court found that, in light of the structure of the legislation and the design of the salary threshold rule, there is in principle no scope for contractual provisions that would permit remuneration to be reduced during the employment period in such a way that it falls below the threshold amount.

What does this mean for applicants seeking tax relief?

The Supreme Administrative Court has clarified that it must be clear that the agreed remuneration will exceed the salary threshold every month throughout the entire employment period in order for tax relief to be granted under the salary threshold rule.

The Court also reiterates its previous position that all parties concerned, including the Taxation of Research Workers Board (Forskarskattenämnden), should be able to easily determine whether the relevant conditions are met.

It is the applicant's responsibility to demonstrate that the requirements for tax relief have been fulfilled. This means that applicants must be able to explain, through the employment contract or other relevant documentation, how the salary threshold requirement is met. The supporting documentation should be sufficiently clear for the Taxation of Research Workers Board to determine, without difficulty, that the salary will exceed the threshold.

The Taxation of Research Workers Board may reject an application if such documentation is not provided, or if the documentation is not sufficiently clear.