Here you will find answers to the most common questions about tax relief. If your question is not addressed below, please contact us.
Conditions for tax relief
My intention is to stay in Sweden for five years only and I have taken up a permanent job here. Will this have an impact on my possibilities to enjoy tax relief?
No. It's your intention to stay here for five years only that matters. As long as circumstances do not point in an opposite direction your form of employment is of no importance.
May I apply for tax relief even if my stay in Sweden will only be for such a short period that I will be taxed according to the Swedish Special Income Tax for Non-Residents Act (SINK)?
Yes, the duration of your stay in Sweden is not a condition for tax relief. But a decision granting you tax relief cannot be applied unless your earned income is taxed according to the Swedish Income Tax Act (1999:1229).
If your stay here is less than six months, you are normally taxed according to SINK. Then a positive decision from us cannot be applied.
However, in that case you may request taxation of your earned income according to The Income Tax Act. Thus our decision can be applied.
Please refer to the Swedish Tax Agency with your request or further questions about taxation according to SINK.
can i enjoy tax relief if customers are charged by my Swedish Company for work that I perform here?
Yes, but bear a few things in mind.
Tax relief based on remuneration rate presupposes that your company each month pays out a salary to you which exceeds the threshold independantly of the amounts that customers are charged.
Tax relief based on tasks and expertise requires in principle that your company has a clearly defined mission throughout your stay in Sweden. Further, the work performed by your company must be of such character that you would have enjoyed tax relief if you insead of your company had performed the work as employee of the customer.
can I enjoy tax relief if I invoice the work I perform to the customer as a sole trader?
No. Tax relief only applies to revenue taxed as earned income (as a sole trader your income is normally assessed as income from business operations).
Applying and processing
How long does it take to get a decision?
Application based on the remuneration rate: about 2–4 weeks
Application based on tasks and expertise: about 4–8 weeks
It may take longer, for example if we need to collect additional information from you. Read more at: Application procedures.
do i need a swedish civic registration number before i apply?
i have an undisclosed employment contract, must i file it?
No, you include documents of your choice. Your eligibility for tax relief must be underpinned by the data you provide though. Otherwise your application may be rejected. But please note, that with us data in your application as well as in other documents you file are covered by strict confidentiality. Read more at: Confidentiality.
i missed the deadline for application because i got information about tax relief too late. can my application nevertheless be examined?
No. The application must be received by the Board within three months from the date you started working here. No matter that you did not know about tax relief or when you got to know about it.
Following our decision
does the tax relief cover remuneration paid out to me before the decision was issued?
Yes. The decision applies to all remuneration in return for work done during the first three years of your stay in Sweden regardless of when the decision was adopted.
Please refer to the Swedish Tax Agency if you need further information on the effects of our decision.
i will arrive in sweden later than stated in my application. do i have to notify the board?
No. Our decision applies during the first three years of your actual stay in Sweden. The validity is not linked to the dates in the application but depends on the situation on the ground. The validity is determined by the Swedish Tax Agency when applying the decision.
Please refer to the Swedish Tax Agency if you need further information on the application of our decision.
i sent my application in time. why has it been rejected?
Your application must reach us within the given timeframe. Otherwise we cannot try it no matter when you sent the application. This goes even if you sent your application in good time and the delay is caused by events beyond your control.
i gather i can get my expenses for return journeys covered. how do i go about it?
If you enjoy tax relief, remuneration from your employer to cover costs for two return journeys a year is exempt from tax. But the basis for such reimbursement is purely contractual. In other words the right to compensation does not originate from the law but from an agreement between you and your employer.
So, if you are unsure about your right to compensation, please refer to your employer. And please refer to the Swedish Tax Agency if you are entitled to compensation and need further information.