Apply for extended period of validity

A decision granting tax relief indicates for how long the decision should apply. Normally it is not possible to extend the period of validity. However, with regard to an amendment of the rules on tax relief entering into force at the turn of the year 2020/21, there is a limited possibility during a short transitional period to extend the validity from three to five years.

Who may apply?

From 1 January 2021 the period of validity for decisions granting tax relief is extended from three to five years. The amendment covers employees having entered Sweden after 31 May 2020.

If you have come to Sweden after 31 May 2020 but have obtained a decision granting tax relief before 1 January 2021 you do not automatically fall into the scope of the amended rule. Instead, you have the possibility to apply for an extension of the decision’s validity.

You as well as your employer may apply.

When should I apply?

Your application must be received by the Taxation of Research Workers Board no later than 31 March 2021.

If the application is late we are not legally able to extend the validity of the decision. This is true irrespective of the reason for the delay.

How do I apply?

The easiest way to apply is by e-mailing us at kansliet@forskarskattenamnden.se. Please put “Application for extended validity” as subject.

Please state:

  • that you apply for an extension of the period of validity and to which decision you refer
  • your employer's organisation number and your personal identity number (if you have one)
  • the date of your entry into Sweden
  • to which postal address your and your employer’s copy of the decision should be sent and if we should mark the envelope for the attention of a particular person
  • the postal address to a representative who might have been engaged, if that is the case we just need this address.

Please attach:

  • the previous decision on tax relief, including Annex 1 (Bilaga 1).

You may also send your application by ordinary mail to:

Forskarskattenämnden
Box 24144
104 51 Stockholm

Please note that the risk remains with the sender. This means that your request is dismissed if the application is not in time due to delayed postal services.

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