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Konkurrens om högkvalificerad arbetskraft - en skatterättslig studie av expertskattens ändamålsenlighet i jämförelse med den danska forskerordningen

Eriksson, David LU (2015) LAGM01 20152
Department of Law
Abstract
High-skilled workers are greatly valued on the global labor market. As a result, a number of countries have introduced targeted tax concessions for high-skilled labor in order to attract this particular part of the workforce. This is especially true for high-tax countries, concerned that the high tax rates dis¬courage high-skilled workers from locating in a particular country. Sweden and Denmark are both examples of high-tax countries that seek to attract mobile, highly skilled foreign nationals. Both countries there¬fore have introduced tax concessions for highly skilled workers. The Swedish tax relief for foreign employees is found in chapter 11, sections 22-23a of the Swedish Income Tax Act, and the Danish special expatriate tax scheme... (More)
High-skilled workers are greatly valued on the global labor market. As a result, a number of countries have introduced targeted tax concessions for high-skilled labor in order to attract this particular part of the workforce. This is especially true for high-tax countries, concerned that the high tax rates dis¬courage high-skilled workers from locating in a particular country. Sweden and Denmark are both examples of high-tax countries that seek to attract mobile, highly skilled foreign nationals. Both countries there¬fore have introduced tax concessions for highly skilled workers. The Swedish tax relief for foreign employees is found in chapter 11, sections 22-23a of the Swedish Income Tax Act, and the Danish special expatriate tax scheme is found in sections 48 E-F of the Danish Income Tax Act.

The purpose of this study is to examine the targeted tax concession phenomenon, especially in Sweden and Denmark. The Swedish tax concessions will be studied to determine whether the effect is in line with the intention of the Legislator, and to see if the legislation can be improved through a comparison with the Danish expatriate tax scheme. The study investigates the current law in Sweden and Denmark, and through the use of a comparative analytical perspective suggests improvements for the current Swedish legislation.

Many countries in the OECD have chosen to introduce tax concessions for high-skilled workers. The regulations are based on four key design features: type of concession, length of concession, worker type and skill requirements. In the Swedish legislation, foreign experts, researchers, executives and key personnel may receive tax concessions where part of the income is excluded from taxation. To qualify for tax concessions, persons must meet certain skill requirements or earn more than a specific amount each month (exceeding two times the price base amount). The current legislation faces issues related to the predictability of receiving tax concessions and few high-skilled workers use this special tax scheme. The Danish regulations are utilized by high-skilled workers to a higher extent, and the predictability is higher. In Denmark, researchers and key personnel can choose to be taxed according to a special fixed-rate tax scheme. Qualification is determined by academic merit for researchers, and key personnel are qualified if they have a monthly income of 61,500 DKK (2015).

Based on the comparative study of the Danish regulations, several suggestions for improvements of the current Swedish legislation are presented. The monthly income level should be reduced from two to one and a half of the price base amount and the duration of concession should be extended. Special, simplified criteria should be introduced for researchers, and the application process should also be simplified. Finally, the Board of Taxation of Researchers should be tasked with spreading information about the Swedish tax relief for foreign employees. (Less)
Abstract (Swedish)
I dagens globala ekonomi råder det konkurrens om den högkvalificerade arbetskraften. Det är ett särskilt stort problem att attrahera denna lättrörliga personkategori till högskatteländer som Sverige och Danmark. Båda länderna har därför infört särskilda skattelättnader riktade mot denna personkrets. Den svenska expertskatten är reglerad i 11 kap 22-23 a §§ inkomstskattelagen och den danska forskerordningen i 48 E-F §§ kildeskatteloven.

Syftet med uppsatsen är att utreda den svenska expertskattens ändamåls-enlighet och på vilket sätt den kan förbättras genom en komparation med den danska forskerordningen. Uppsatsen utreder gällande rätt i Sverige och Danmark, och undersöker sedan hur svensk expertskatt skulle kunna förbättras genom en... (More)
I dagens globala ekonomi råder det konkurrens om den högkvalificerade arbetskraften. Det är ett särskilt stort problem att attrahera denna lättrörliga personkategori till högskatteländer som Sverige och Danmark. Båda länderna har därför infört särskilda skattelättnader riktade mot denna personkrets. Den svenska expertskatten är reglerad i 11 kap 22-23 a §§ inkomstskattelagen och den danska forskerordningen i 48 E-F §§ kildeskatteloven.

Syftet med uppsatsen är att utreda den svenska expertskattens ändamåls-enlighet och på vilket sätt den kan förbättras genom en komparation med den danska forskerordningen. Uppsatsen utreder gällande rätt i Sverige och Danmark, och undersöker sedan hur svensk expertskatt skulle kunna förbättras genom en tjänande komparativ analys.

Inom OECD har flera länder valt att införa skattelättnader för högkvalificerad arbetskraft. Bestämmelserna är i huvudsak baserade på fyra faktorer: skattelättnadernas utformning, tidsgräns, personkrets och kvalifikations-regler. Den svenska expertskatten innebär att experter, forskare, företags-ledare och nyckelpersoner kan få skattelättnader där del av tjänsteinkomsten är undantagen beskattning. För att kvalificera sig för skattelättnader måste dessa personer antingen inneha särskild kompetens eller erhålla en månadsinkomst överstigande två prisbasbelopp. Problemet med den nuvarande lagstiftningen är att den inte är tillräckligt förutsägbar och att regelverket inte utnyttjas i den omfattning som lagstiftaren avsett. Den danska forskerordningen utnyttjas i betydligt större omfattning. Den kännetecknas av att forskare och nyckelpersoner kan välja att beskattas enligt en särskilt förmånlig bruttoskatteordning. Forskare kvalificerar sig på basis av kompetens och nyckelpersoner enligt en beloppsregel motsvarande en månadslön på 61 500 DKK (2015).

Mot bakgrund av komparationen med dansk rätt presenteras slutligen några förslag till förändringar av gällande svensk rätt. Förslagen är att beloppsgränsen ska sänkas, tidsgränsen ska förlängas, särskilda regler införas för forskare, ansökningsprocessen förenklas och att Forskarskattenämnden får i uppdrag att sprida information om expertskatten. (Less)
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author
Eriksson, David LU
supervisor
organization
alternative title
Competition for high-skilled labour - a comparative study of special tax concessions for high-skilled labor in Sweden and Denmark
course
LAGM01 20152
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, Tax law, Forskerordning, Expertskatt, Sverige, Danmark
language
Swedish
id
8515163
date added to LUP
2016-01-27 14:30:22
date last changed
2016-02-08 10:37:43
@misc{8515163,
  abstract     = {High-skilled workers are greatly valued on the global labor market. As a result, a number of countries have introduced targeted tax concessions for high-skilled labor in order to attract this particular part of the workforce. This is especially true for high-tax countries, concerned that the high tax rates dis¬courage high-skilled workers from locating in a particular country. Sweden and Denmark are both examples of high-tax countries that seek to attract mobile, highly skilled foreign nationals. Both countries there¬fore have introduced tax concessions for highly skilled workers. The Swedish tax relief for foreign employees is found in chapter 11, sections 22-23a of the Swedish Income Tax Act, and the Danish special expatriate tax scheme is found in sections 48 E-F of the Danish Income Tax Act.
 
The purpose of this study is to examine the targeted tax concession phenomenon, especially in Sweden and Denmark. The Swedish tax concessions will be studied to determine whether the effect is in line with the intention of the Legislator, and to see if the legislation can be improved through a comparison with the Danish expatriate tax scheme. The study investigates the current law in Sweden and Denmark, and through the use of a comparative analytical perspective suggests improvements for the current Swedish legislation.

Many countries in the OECD have chosen to introduce tax concessions for high-skilled workers. The regulations are based on four key design features: type of concession, length of concession, worker type and skill requirements. In the Swedish legislation, foreign experts, researchers, executives and key personnel may receive tax concessions where part of the income is excluded from taxation. To qualify for tax concessions, persons must meet certain skill requirements or earn more than a specific amount each month (exceeding two times the price base amount). The current legislation faces issues related to the predictability of receiving tax concessions and few high-skilled workers use this special tax scheme. The Danish regulations are utilized by high-skilled workers to a higher extent, and the predictability is higher. In Denmark, researchers and key personnel can choose to be taxed according to a special fixed-rate tax scheme. Qualification is determined by academic merit for researchers, and key personnel are qualified if they have a monthly income of 61,500 DKK (2015).
 
Based on the comparative study of the Danish regulations, several suggestions for improvements of the current Swedish legislation are presented. The monthly income level should be reduced from two to one and a half of the price base amount and the duration of concession should be extended. Special, simplified criteria should be introduced for researchers, and the application process should also be simplified. Finally, the Board of Taxation of Researchers should be tasked with spreading information about the Swedish tax relief for foreign employees.},
  author       = {Eriksson, David},
  keyword      = {Skatterätt,Tax law,Forskerordning,Expertskatt,Sverige,Danmark},
  language     = {swe},
  note         = {Student Paper},
  title        = {Konkurrens om högkvalificerad arbetskraft - en skatterättslig studie av expertskattens ändamålsenlighet i jämförelse med den danska forskerordningen},
  year         = {2015},
}