SWEDISH EXPERT (EXPAT) TAX REGIME
25%
TAX FREE
Sweden is well known as one of the countries in the world with the highest taxes. Sweden is also known as being a welfare state, with free education, healthcare and other subsidies, which is being funded by the high taxes.
However, to attract highly skilled individuals to the Swedish economy, a new tax regime for expats was introduced in 2001.
If a person is comprised by the regime, 25 % of the person's employment income is totally tax free. This is a very appealing, considering the high taxes in Sweden. Also, a person can receive some other income totally tax free, such as allowances for childrens' school fees.
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What is also very appealing with this tax regime, is the fact that the Swedish Social Security Fees are reduced also with 25 %. This leads to the employer of a person with Expert Tax saving a considerable amount of money.
EXPERT TAX REGIME
REQUIREMENTS
1
EXPERTISE REQ.
In order to be approved for the Expert Tax Regime, the expat must be highly qualified in its field of work, or the expat is working within research and development, or the expat is part of the managment of a corporation. This qualification requirement, must be proven in the application.
2
SALARY BASIS
Instead of fulfilling the expertise requirement, a person with a monthly salary exceeding SEK 105 001 is eligible for the Expert Tax Regime. Applying under this requirment is highly beneficial, since there is a risk that the Swedish Tax Agency does not deem the expertise requirement as fulfilled.
3
OTHER REQUIREMENTS
To be eligible for the Expert Tax Regime, the expat can not be a Swedish citizen, or have lived in Sweden during the last 5 years. The planned length of stay in Sweden can also not be longer than 5 years. Lastly, the application for the regime must be submitted within 3 months after arriving in Sweden.
