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 2023/24, there is a limited possibility during a short transitional period to extend the validity from five to seven years.

Who may apply?

With effect as from 1 January 2024 the period of validity for decisions granting tax relief is extended from five to seven years. The amendment covers employees having entered Sweden after 31 March 2023.

If you have come to Sweden after 31 March 2023 and have obtained a decision granting tax relief before January 2024, you do not automatically fall into the scope of the amended rule. Instead, you have the possiblity 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 2024.

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
  • your personal identity numer (if you have one)
  • the date of your entry into Sweden
  • to which postal address we should send your copy of the decision
  • to which postal address we should send your employer's copy of the decision and if we should mark the envelope for the attention of a particular person
  • if you or your employer have engaged a representative, the postal address to the representative (in this case there is no need to state the principal's address)

Please attach:

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

If you prefer, 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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