About us

The Taxation of Research Workers Board considers applications for tax relief from foreign citizens temporarily working in Sweden.

The Taxation of Research Workers Board has six members and five individual alternates. They are all appointed by the Swedish Government.

The Taxation of Research Workers Board and The Board for Advance Tax Rulings share Office. Birgitta Pettersson is Head of Office. Lisa Feldthusen, Håkan Gustavsson, Louise Palmstierna and Camilla Sandström deal with applications for tax relief. Susanne Skantz is Registrar.

The Chair, Vice Chair and the Alternate to the Vice Chair must be tax experts. The other members of the Board and their alternates shall have particular insight into matters relating to corporate management, research or product development.

The Board in its entirety assesses applications for tax relief based on tasks and expertise.

Applications based on the remuneration rate are handled in a simplified procedure with decision-making resting solely with the Chair or Vice Chair

Since mid 1980s Sweden has applied tax relief, but initially only to foreign researchers.

In the beginning of the 21st century the scope was significantly widened. The aim was to make Sweden competitive with internationally mobile workforce. Stress was laid on the possibilities to attract persons with leading positions in groups of companies and an impact on the localisation of start-ups. It was also considered important to promote the competitiveness of Swedish research.

The next step was taken in 2012 when the possibility to benefit from tax relief solely on the grounds of the remuneration rate was introduced in order to increase predictability and simplify the procedure.

To the top