Expert tax relief in Sweden is often viewed as a scheme reserved for highly paid executives and senior specialists. As a result, many companies, agencies and international consultants dismiss the possibility of expert tax early in the process when the salary level does not meet the well-known threshold.
However, Swedish expert tax rules provide an alternative route that is frequently overlooked. In addition to compensation level, eligibility can also be assessed based on work tasks, specialist competence and the individual’s role in the organisation, as described by Forskarskattenämnden in “Arbetsuppgifter och kompetens”.
Two routes to expert tax relief
Swedish expert tax relief can be granted through two separate routes.
The first and most familiar route is based on compensation level. When the monthly salary exceeds a defined threshold, expert tax relief may be granted without further assessment of work tasks or competence.
The second route applies when the salary level does not in itself qualify. In these cases, the Swedish Taxation of Research Workers Board assesses whether the individual qualifies based on their work tasks and competence.
It is this second route that is often missed in practice.
When competence matters more than compensation
Under the competence-based route, expert tax relief may be granted if the individual qualifies as an expert, researcher or other key person.
An expert is defined as someone performing highly specialised work where there are significant difficulties in recruiting equivalent competence in Sweden. This assessment is not based on general labour shortages, but on the level of specialisation, depth of expertise or the unusual nature of the competence required for the role.
A researcher must carry out qualified research or development work with a level of specialisation that makes recruitment in Sweden difficult. Typically, this requires research experience beyond a completed doctoral degree.
Other key persons are individuals in positions that are critical to the company’s operations, such as senior executives or roles with decisive responsibility for the business.
Why international consultants are often excluded too early
In practice, many international consultants are ruled out of expert tax considerations simply because the assessment stops at salary level. When compensation becomes the only filter, the competence-based route is never explored.
This is particularly relevant in consultancy and project-based environments, where highly specialised profiles may not always meet the salary threshold, despite performing advanced and business-critical work.
According to Forskarskattenämnden, applications are assessed as a whole. This means that clearly describing work tasks, specialist competence, organisational role and recruitment challenges is essential when applying under the competence-based route, as outlined in “Blankettguide FSN 1220”.
A broader and more accurate understanding of expert tax
Expert tax relief is not automatic, and not all international consultants will qualify. But the rules clearly allow for eligibility beyond high compensation alone.
For companies, agencies and end-clients working with specialised international profiles, this means expert tax should not be dismissed solely based on salary. In some cases, the decisive factor lies in the individual’s expertise and role rather than the payslip.
Understanding this distinction can prevent potentially eligible profiles from being excluded before a proper assessment is even made.
Disclaimer
This article is provided for general informational and marketing purposes only. It does not constitute legal, tax, or accounting advice, and should not be relied upon as such. Regulations in Denmark, Sweden, Norway and Finland are subject to change, and the correct setup depends on individual circumstances. We always recommend seeking professional advice from a qualified accountant, tax advisor, or legal expert before making any decisions.
