As a rule it takes 1–2 months to process an application. Our decisions can be appealed to the Administrative Court of Appeal in Stockholm.
How long do I have to wait for a decision?
The speed depends on whether you have based your application for tax relief on the remuneration rate or on tasks and expertise.
Applications on the remuneration rate are managed through a simplified procedure.
The Board's Chairperson or Vice Chairperson decides alone on behalf of the Board, after having gone through the file prepared by the tax lawyers in our Office. This procedure is timely, in general it only takes 2–4 weeks.
Decisions on applications for tax relief based on tasks and expertise are made by the Board as a whole, following a presentation by one of our tax lawyers who also gives an opinion on the case (regular procedure). The same goes for applications based on the remuneration rate which, for some reason, cannot be handled through the simplified procedure.
The Board normally meet seven times a year with a break for summer recess. Our aim is that an application which is complete when filed shall be addressed at the next meeting. In that case you will as a rule receive a decision after 4–8 weeks.
Can I challenge the decision?
The employer and the employee as well as the Swedish Tax Agency may appeal against decisions from the Taxation of Research Workers Board.
An appeal must be written and is referred to the Administrative Court in Stockholm. Please note that it should be handed in to the Board. We check if the appeal is in good time.
An appeal from the employer or the employee must be received by the Board within three weeks from the notification of the decision. An appeal from the Swedish Tax Agency must be received within three weeks from the date of the decision. A decision to grant tax relief thus becomes legally binding no sooner than three weeks after the date of the decision.
If your appeal is on time, we forward it together with your file to the Administrative Court.