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Expertskattereglerna - En analys av de svenska skattelättnaderna för utländsk högkvalificerad arbetskraft i ljuset av den danska motsvarigheten

Billgert, Agnes LU (2017) JURM02 20171
Department of Law
Abstract (Swedish)
Skattelättnader för högkvalificerad utländsk arbetskraft är ett aktuellt ämne i dagens samhälle, eftersom konkurrensen om viss kompetens är hård på den internationella arbetsmarknaden. Syftet med denna uppsats är att analysera de svenska expertskattereglerna i ljuset av motsvarande danska regler. De frågeställningar som har formulerats för att uppnå syftet är hur expertskattereglerna respektive de danska motsvarande reglerna är
utformade, om expertskattereglerna är konstruerade så att de på bästa sätt kan uppfylla sitt syfte och om reglerna kan tillämpas ändamålsenligt, samt slutligen vilka förslag på förbättringar som kan ges med inspiration av den danska motsvarigheten.

I Sverige har skattelättnader för särskild utländsk arbetskraft... (More)
Skattelättnader för högkvalificerad utländsk arbetskraft är ett aktuellt ämne i dagens samhälle, eftersom konkurrensen om viss kompetens är hård på den internationella arbetsmarknaden. Syftet med denna uppsats är att analysera de svenska expertskattereglerna i ljuset av motsvarande danska regler. De frågeställningar som har formulerats för att uppnå syftet är hur expertskattereglerna respektive de danska motsvarande reglerna är
utformade, om expertskattereglerna är konstruerade så att de på bästa sätt kan uppfylla sitt syfte och om reglerna kan tillämpas ändamålsenligt, samt slutligen vilka förslag på förbättringar som kan ges med inspiration av den danska motsvarigheten.

I Sverige har skattelättnader för särskild utländsk arbetskraft funnits i
någon form sedan år 1985. När dagens expertskatteregler tog form var syftet att de skulle öka möjligheterna att rekrytera önskvärd kompetens från utlandet, som kunde bidra till landets kunskapsutveckling och öka Sveriges konkurrenskraft på den internationella arbetsmarknaden. Från år 2001 infördes skattelättnaderna för experter, forskare och andra nyckelpersoner. År 2012 tillkom en lönenivåregel som kan kvalificera arbetstagare för skattelättnaden, oavsett kompetens. De svenska reglerna har kritiserats bland annat för att brista i förutsebarhet, både före och efter lönenivåregelns införande.

Den danska motsvarigheten till expertskattereglerna är forskerordningen.
Forskerordningen infördes år 1992 av ungefär samma skäl som de svenska
reglerna, d.v.s. för att förbättra rekryteringsmöjligheterna och öka landets konkurrenskraft. Forskerordningen är mer omfattande och detaljerad i sin utformning än expertskattereglerna. Kraven skiljer sig också på flera sätt. Bland annat uppställer inte Danmark något krav på utländskt medborgarskap, vilket expertskattereglerna gör. Utifrån statistik kan utläsas att de danska reglerna används i större utsträckning än de svenska.

Utifrån undersökningen i denna uppsats tycks inte expertskattereglerna
vara konstruerade på bästa sätt för att kunna uppfylla syftet med dem. Det märks också vid tillämpningen, där reglerna inte alltid kan användas på ett ändamålsenligt sätt. För att göra expertskatten mer ändamålsenlig så är en översyn av reglerna önskvärd, så att de kan anpassas och förbättras, och därmed uppfylla sitt syfte bättre.

I denna uppsats redogörs för både de svenska expertskattereglerna och
den danska forskerordningen. I ljuset av forskerordningen analyseras sedan expertskattereglerna, för att kunna ge förslag på förbättringar. (Less)
Abstract
In today’s international labour market, the competition for certain
competences and skills is tough. Therefore, tax concessions for highly
qualified foreign labour has become an increasingly relevant subject. The
purpose of this paper is to analyse the Swedish expert tax law vis-á-vis its Danish equivalent. In order to accomplish this, the thesis seeks to
investigate how the tax concessions in Sweden and Denmark are designed,
whether the Swedish expert tax law’s design is such that the legislator’s
goals can be achieved in the best way possible, whether the legislation can
be applied in practice in accordance with the legislator’s purposes, and
finally, how the Swedish expert tax could be improved with inspiration from its Danish... (More)
In today’s international labour market, the competition for certain
competences and skills is tough. Therefore, tax concessions for highly
qualified foreign labour has become an increasingly relevant subject. The
purpose of this paper is to analyse the Swedish expert tax law vis-á-vis its Danish equivalent. In order to accomplish this, the thesis seeks to
investigate how the tax concessions in Sweden and Denmark are designed,
whether the Swedish expert tax law’s design is such that the legislator’s
goals can be achieved in the best way possible, whether the legislation can
be applied in practice in accordance with the legislator’s purposes, and
finally, how the Swedish expert tax could be improved with inspiration from its Danish equivalent.

In Sweden, tax concessions for some kinds of foreign workers have
existed in some form since 1985. When the current expert tax rules were
designed, the purpose was to increase the opportunities of recruiting desired foreign competences, which could contribute to the country’s development of knowledge and increase Sweden’s competitiveness on the international labour market. From 2001 and onwards, tax concessions for experts, researchers and other key persons were introduced. In 2012, the legislation was amended with a salary rule, which in itself makes workers eligible for the tax concession if their salary exceeds a certain level. The Swedish rules have been criticized for a lack of predictability, both before and after the introduction of the salary rule.

The Danish equivalent to the expert tax rules is the so-called
arrangement for researchers. These rules were introduced in 1992 for more
or less the same reasons as the Swedish expert tax, namely to increase the opportunities for recruitment of highly qualified labour and the country’s competitiveness. The Danish arrangement for researchers is more
comprehensive and detailed in its design than the Swedish expert tax rules.
To some extent, the requirements for workers applying for the tax
concession are also different. For instance, whereas Denmark allows Danish citizens who have lived abroad for a certain amount of time to make use of the tax concession, Sweden does not allow such a thing for Swedish citizens. The statistics show that the Danish legislation is used to a larger extent than the Swedish.

After an investigation of the design of the tax concessions in Sweden, it
does not seem like they are fulfilling their purpose fully. That is also
noticeable from the application of the legislation in reality. Therefore, a review of the expert tax would be preferred, so that the legislation can be designed to fully fulfil its purpose.

In this thesis both the Swedish expert tax and the Danish arrangement for
researchers are described. Then, the Swedish expert tax is analysed, vis-ávis the Danish legislation. (Less)
Please use this url to cite or link to this publication:
author
Billgert, Agnes LU
supervisor
organization
alternative title
The Swedish expert tax - An analysis of the Swedish tax concessions for foreign highly qualified labour vis-á-vis its Danish equivalent
course
JURM02 20171
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt
language
Swedish
id
8908981
date added to LUP
2017-06-13 09:29:39
date last changed
2017-06-13 09:29:39
@misc{8908981,
  abstract     = {In today’s international labour market, the competition for certain
competences and skills is tough. Therefore, tax concessions for highly
qualified foreign labour has become an increasingly relevant subject. The
purpose of this paper is to analyse the Swedish expert tax law vis-á-vis its Danish equivalent. In order to accomplish this, the thesis seeks to
investigate how the tax concessions in Sweden and Denmark are designed,
whether the Swedish expert tax law’s design is such that the legislator’s
goals can be achieved in the best way possible, whether the legislation can
be applied in practice in accordance with the legislator’s purposes, and
finally, how the Swedish expert tax could be improved with inspiration from its Danish equivalent.

In Sweden, tax concessions for some kinds of foreign workers have
existed in some form since 1985. When the current expert tax rules were
designed, the purpose was to increase the opportunities of recruiting desired foreign competences, which could contribute to the country’s development of knowledge and increase Sweden’s competitiveness on the international labour market. From 2001 and onwards, tax concessions for experts, researchers and other key persons were introduced. In 2012, the legislation was amended with a salary rule, which in itself makes workers eligible for the tax concession if their salary exceeds a certain level. The Swedish rules have been criticized for a lack of predictability, both before and after the introduction of the salary rule.

The Danish equivalent to the expert tax rules is the so-called
arrangement for researchers. These rules were introduced in 1992 for more
or less the same reasons as the Swedish expert tax, namely to increase the opportunities for recruitment of highly qualified labour and the country’s competitiveness. The Danish arrangement for researchers is more
comprehensive and detailed in its design than the Swedish expert tax rules.
To some extent, the requirements for workers applying for the tax
concession are also different. For instance, whereas Denmark allows Danish citizens who have lived abroad for a certain amount of time to make use of the tax concession, Sweden does not allow such a thing for Swedish citizens. The statistics show that the Danish legislation is used to a larger extent than the Swedish.

After an investigation of the design of the tax concessions in Sweden, it
does not seem like they are fulfilling their purpose fully. That is also
noticeable from the application of the legislation in reality. Therefore, a review of the expert tax would be preferred, so that the legislation can be designed to fully fulfil its purpose.

In this thesis both the Swedish expert tax and the Danish arrangement for
researchers are described. Then, the Swedish expert tax is analysed, vis-ávis the Danish legislation.},
  author       = {Billgert, Agnes},
  keyword      = {Skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Expertskattereglerna - En analys av de svenska skattelättnaderna för utländsk högkvalificerad arbetskraft i ljuset av den danska motsvarigheten},
  year         = {2017},
}