Guide to applicants
Here we provide general advice on how to apply for tax relief. For you whose application is based on the remuneration rate, we present some special points worth considering before filing your application.
Use only one means of communication – e-mail or regular mail – to file your application and any additions.
If possible, submit an e-application, which reduces the risk of your application arriving too late for reasons out of your control.
File your application even if you have not yet obtained a personal identity or coordination number, but if you have received such a number you may note it in your application.
The application does not need to be submitted by both employer and employee. Therefore do not wait until both of you have signed the application, if this means that you risk to miss the deadline. It will do if only one of you stands behind the application.
If you have two employers, fill in two separate forms and file them.
If you apply for tax relief on the basis of being an "expert" or "other key person", it is crucial to present a thorough explanation of your tasks and the competence necessary to perform them. Remember to point out pertinent information in your curriculum vitae.
Control issues on the remuneration rate
Below, we present a few points worth checking before you submit an application based on the remuneration rate.
Does my remuneration exceed two times the price base amount per month?
The key factor is if the contracted amount exceeds the actual rate. Your monthly salary and benefits such as company cars and housing allowances are examples of compensation which should be taken into account.
is my remuneration paid out monthly?
Non-monthly bonuses, moving allowances, relocation allowances and other
remunerations of a single nature should not be included in the application.
does my remuneration exceed the treshold Each month during employment?
Your remuneration must exceed two times the price base amount each month, counting as from when work first starts and for at least three years.
However, tax relief is not affected if your remuneration temporarily falls below the given level because you are ill, on parental leave or absent from work for similar reasons.
what about Variable remuneration?
Commissions, allowances or similar remunerations that are not based on a previously set monthly amount should not be included in the application.
what about contracted net salary?
It is not uncommon for foreign temporary personnel to be guaranteed a net salary for work performed in Sweden. If you have a contracted net salary, the amount must be converted to a gross salary in the application. Your calculation should be done as if you had already been granted tax relief.
is my salary paid by different companies?
We only consider remuneration paid by the employer listed on the application. It may occur that part of the amount is paid out by another company in the same group. Such amount is relevant only if it may be considered to be paid by the employer listed on the application. The margin for such an assessment is narrow. The mere fact that the specified employer bears the final cost is not sufficient.
what sort of documents will i have to provide?
It is your responsibility to show that the conditions for tax relief are met. The best way to do so is to provide the employment contract or similar document that regulate the employee's remuneration.
Otherwise, we usually request the submission of such documents. Please note, that a statement from your employer attesting that you receive a remuneration above the limit will in principle not do.