Our colleges as Skeppsbron Skatt has reflected upon the interim report Tax Incentives for Research and Development - a review of the R&D deduction and expert tax rules reflected upon the  om ”FOU avdrag och Expertskatt under förändring". Here is a high level summary. 

Tax Relief for Experts 

The tax relief, commonly referred to as the expert tax, was introduced in Sweden in 2001 to attract foreign experts, researchers, and key personnel by making 25 percent of their income tax-free. According to the investigation, this tax relief has partially achieved its intended effect, but there are some application difficulties, particularly regarding the so-called competence rule.

R&D Deduction 

The R&D deduction in Sweden, introduced in 2014, aims to increase companies’ investments in research and development. The rules allow employers to reduce employer contributions for individuals working with qualified and systematic research or development. The deduction level and cap have been gradually strengthened, and according to the current regulations, the deduction corresponds to 20 percent of the salary, up to 36 million SEK per year and group. The deduction is claimed in the monthly employer declaration.

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