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Sweden: Proposed tax relief for foreign experts, scientists with temporary assignments

Sweden: Proposed tax relief for foreign experts

The Swedish Ministry of Finance has proposed changes to the tax relief rules available for foreign experts, scientists, and other key personnel that are temporarily in Sweden.

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As proposed, the tax relief would apply for a maximum of five years (instead of the current three years). The change is proposed to be effective 1 January 20201, and to apply retroactively with regard to individuals with a stay in Sweden that started after 31 May 2020. Accordingly, for employment assignments in Sweden beginning on or before 31 May 2020, the three-year period would apply (with no extension). For assignments in Sweden beginning on or after 1 January 2021, the five-year period would apply (again, with no extension).

An application for tax relief generally must be submitted within three months of the date when the work begins in Sweden. Under the proposed measure, employees beginning their assigments in Sweden between 1 June and 31 December 2020 would have until 31 March 2021 to file the application.

Read an August 2020 report prepared by the KPMG member firm in Sweden

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