Advanced

Expertskattelagstiftningen - En kartläggning av dess effektivitet i praktiken

Waldo, Alexander LU (2020) LAGF03 20201
Department of Law
Faculty of Law
Abstract
Sweden and many of the Nordic countries are famous for their rates of income taxes. Yet several different means are being used to benefit certain groups in society and sometimes tax rates are being used to make the country look more appealing. The expert tax in Sweden is one of those measures used to look more appealing to an international workforce, which possesses the special knowledge and skills that are wanted. The expert tax laws in Sweden make it possible to reduce 25 percent of the taxable total income, if you are a non-Swedish citizen that possesses sufficient skills in your field to be classified as an expert, specialist or other key person for your employer. This study will take you through the income tax law of 2001 until today... (More)
Sweden and many of the Nordic countries are famous for their rates of income taxes. Yet several different means are being used to benefit certain groups in society and sometimes tax rates are being used to make the country look more appealing. The expert tax in Sweden is one of those measures used to look more appealing to an international workforce, which possesses the special knowledge and skills that are wanted. The expert tax laws in Sweden make it possible to reduce 25 percent of the taxable total income, if you are a non-Swedish citizen that possesses sufficient skills in your field to be classified as an expert, specialist or other key person for your employer. This study will take you through the income tax law of 2001 until today in 2020, with its changes in 2012, where the purpose is to attract foreign experts to the industries and research in Sweden. It will analyse how successful it has been relative to its purpose. There has been a shortage of legal practice from the Supreme Administrative Court and nearly half of the applications sent to the Taxation of Research Workers Board have been denied. A hindrance in the process of being accepted to get expert taxations and an obstacle for the law to effectively work towards its purpose was later tried to be corrected with changes of 2012. A new objective criterion was set up and for those who had an income surpassing a double price base amount of the year the foreign employee started working in Sweden, shall be entitled to the reduction of taxation. The changes were successful in many aspects, but uncertainty still remains today about who is to be considered as an expert, specialist or other key person within their fields, if they are not meeting the criterion of the double price base amount. The law has been successful in relation to its purpose in some industries, considering the changes managed to include more professions, though this has not been successfully met in the areas where high income is less likely and therefore the purpose of the law can be questioned.

Key words: Expert Tax, Foreign Experts, Specialists and Key Persons (Less)
Abstract (Swedish)
Sverige och många av de nordiska länderna är kända för deras höga skattetryck på inkomst. Ändå har många olika metoder använts för att gynna visa grupper i samhället och ibland har skattenivåer använts för att göra ett land mer tilltalande för arbetskraft. Expertskattelagstiftningen i Sverige är en av dessa incitament för att framstå som mer tilltalande för den globala arbetskraften, som besitter den kunskap och skicklighet som är eftersökt. Expertskattelagstiftningen i Sverige gör det möjligt att undanta 25 procent av ens totala inkomst som är föremål för taxering, om du inte är en svensk medborgare och besitter den kompetens inom ditt område för att klassificeras som expert, specialist eller annan nyckelperson. Denna studie kommer ta en... (More)
Sverige och många av de nordiska länderna är kända för deras höga skattetryck på inkomst. Ändå har många olika metoder använts för att gynna visa grupper i samhället och ibland har skattenivåer använts för att göra ett land mer tilltalande för arbetskraft. Expertskattelagstiftningen i Sverige är en av dessa incitament för att framstå som mer tilltalande för den globala arbetskraften, som besitter den kunskap och skicklighet som är eftersökt. Expertskattelagstiftningen i Sverige gör det möjligt att undanta 25 procent av ens totala inkomst som är föremål för taxering, om du inte är en svensk medborgare och besitter den kompetens inom ditt område för att klassificeras som expert, specialist eller annan nyckelperson. Denna studie kommer ta en igenom lagstiftningen från 2001 till idag år 2020, där syftet har varit att attrahera utländska experter till industrier och forskning till Sverige. Sedan kommer det undersökas hur framgångsrik lagstiftningen har varit. Det har funnits en brist på rättspraxis från Högsta förvaltningsdomstolen och nästan hälften av ansökningarna till Forskarskattenämnden har fått avslag. Ett hinder i processen att beviljas expertskatt och ett hinder för lagstiftningen att effektivt säkerhetsställa sitt syfte ledde sedan fram till korrigeringar i lagstiftningen år 2012. En ny objektiv grund lades till och de som hade en inkomst som översteg ett dubbelt prisbasbelopp för det år den utländske arbetstagaren började arbeta i Sverige, ska vara berättigad skattelättnader. Ändringarna var framgångsrika på många sätt, men osäkerhet finns även idag om vem som kan med säkerhet anses vara expert, specialist eller annan nyckelperson inom sitt område, om de inte möter de krav som ställs om ett dubbelt prisbasbelopp. Syftet med lagstiftningen kan sägas vara framgångsrikt i visa industrier och speciellt sedan fler yrkesgrupper kan vara inkluderade, men har inte varit framgångsrikt för de yrkesgrupper där inkomsterna inte är lika höga traditionellt och då kan syftets förverkligande ifrågasättas.

Nyckelord: Expertskatt, Utländska Experter, Specialister och Nyckelpersoner (Less)
Please use this url to cite or link to this publication:
author
Waldo, Alexander LU
supervisor
organization
course
LAGF03 20201
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt, Expertskatt, Expert, Specialist, Nyckelperson
language
Swedish
id
9010746
date added to LUP
2020-09-18 11:48:22
date last changed
2020-09-18 11:48:22
@misc{9010746,
  abstract     = {Sweden and many of the Nordic countries are famous for their rates of income taxes. Yet several different means are being used to benefit certain groups in society and sometimes tax rates are being used to make the country look more appealing. The expert tax in Sweden is one of those measures used to look more appealing to an international workforce, which possesses the special knowledge and skills that are wanted. The expert tax laws in Sweden make it possible to reduce 25 percent of the taxable total income, if you are a non-Swedish citizen that possesses sufficient skills in your field to be classified as an expert, specialist or other key person for your employer. This study will take you through the income tax law of 2001 until today in 2020, with its changes in 2012, where the purpose is to attract foreign experts to the industries and research in Sweden. It will analyse how successful it has been relative to its purpose. There has been a shortage of legal practice from the Supreme Administrative Court and nearly half of the applications sent to the Taxation of Research Workers Board have been denied. A hindrance in the process of being accepted to get expert taxations and an obstacle for the law to effectively work towards its purpose was later tried to be corrected with changes of 2012. A new objective criterion was set up and for those who had an income surpassing a double price base amount of the year the foreign employee started working in Sweden, shall be entitled to the reduction of taxation. The changes were successful in many aspects, but uncertainty still remains today about who is to be considered as an expert, specialist or other key person within their fields, if they are not meeting the criterion of the double price base amount. The law has been successful in relation to its purpose in some industries, considering the changes managed to include more professions, though this has not been successfully met in the areas where high income is less likely and therefore the purpose of the law can be questioned.

Key words: Expert Tax, Foreign Experts, Specialists and Key Persons},
  author       = {Waldo, Alexander},
  keyword      = {Skatterätt,Expertskatt,Expert,Specialist,Nyckelperson},
  language     = {swe},
  note         = {Student Paper},
  title        = {Expertskattelagstiftningen - En kartläggning av dess effektivitet i praktiken},
  year         = {2020},
}