Taxes and Tax Reliefs
As a foreign researcher you may have the right to tax reliefs if you claim them in time. Read more below to see if you have the possibility to apply. There is also a link to the Swedish Tax Agency below, where you can watch the Tax Agencys information on being new to Sweden.
Tax reliefs for qualified researchers
If you have worked at least a few years after your PhD degree, you have the right to apply for tax reliefs at the Taxation of Research Workers Board. The application is made electronically. You fill in most parts and the employer some parts. The HR Specialist of your Department can fill in the employer details section.
When you apply, choose the application form based on tasks and expertise. To receive the tax relief it is crucial to present a thorough explanation of your tasks and the competence necessary to perform them. Remember to point out pertinent information in your curriculum vitae.
N.B For the application to be considered, the Taxation Board must receive it no later than three months after you have commenced working in Sweden. You do not need a Swedish personal identity number to apply. After the Board has received the application, it will usually take about 1-2 months to get a decision, except during the break for summer recess.
If you are here less than 6 months
Residents from abroad who plan to stay in Sweden for less than six months must pay the special income tax for non-residents known as SINK.
With the help of university staff, the employee applies on form SKV 4350 to pay SINK. An ID document, e.g. a photo copy of the passport, must be enclosed. The application is submitted to the Swedish Tax Agency, which will issue a decision.
The Swedish Tax Agency information films
To understand the taxation and population register system can be quite complicated when you are new to a country so the Swedish Tax Agency has produced some films to try to ease the process.