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Möjligheter till expertskattelättad genom 11 kap 22 § inkomstskattelagen- En utredning av lagrummets beloppsregel

Fischbeck, Alva LU (2024) LAGF03 20242
Department of Law
Faculty of Law
Abstract (Swedish)
I inkomstskattelagens (1999:1229) elfte kapitel regleras vad som ska tas upp som inkomst i inkomstslaget tjänst. Huvudregeln är att all lön och förmåner som erhålls på grund av tjänst ska tas upp som intäkt, om inget annat anges. 11 kap 22-23a §§ IL stadgar ett undantag från lagens huvudregel. Experter, forskare och nyckelpersoner har möjlighet att erhålla en skattereduktion om 25% av lön, arvode eller annan liknande ersättning av arbetet om kraven som uppställs i undantaget är uppfyllda.
Utöver kvalifikationskraven som uppställs finns det möjlighet att erhålla expertskatt endast på grund av att din månadslön överstiger en viss bestämd beloppsgräns. I uppsatsen undersöks möjligheterna att erhålla expertskatt, dels genom att undersöka hur... (More)
I inkomstskattelagens (1999:1229) elfte kapitel regleras vad som ska tas upp som inkomst i inkomstslaget tjänst. Huvudregeln är att all lön och förmåner som erhålls på grund av tjänst ska tas upp som intäkt, om inget annat anges. 11 kap 22-23a §§ IL stadgar ett undantag från lagens huvudregel. Experter, forskare och nyckelpersoner har möjlighet att erhålla en skattereduktion om 25% av lön, arvode eller annan liknande ersättning av arbetet om kraven som uppställs i undantaget är uppfyllda.
Utöver kvalifikationskraven som uppställs finns det möjlighet att erhålla expertskatt endast på grund av att din månadslön överstiger en viss bestämd beloppsgräns. I uppsatsen undersöks möjligheterna att erhålla expertskatt, dels genom att undersöka hur personkretsen definieras och den problematik som är kopplad till definitionerna. Kopplat till expertskattens utformning presenteras översiktligt hur expertskatten ser ut i andra OECD-länder och hur expertskatt kan användas för att uppnå olika syften. Därefter presenteras beloppsregeln närmare genom att ge en historisk kontext till hur beloppsregeln kom på plats och hur den genom en senaste ändring har fått en ny utformning. Dessutom presenteras i uppsatsen expertskattens förhållande till principen om likformighet.
Uppsatsen visar hur personkretsen definieras, och att den på grund av sin diffusa karaktär gett upphov till problematik kopplat till lagens förutsebarhet och tydlighet. Vidare presenterar uppsatsen att likformighetsprincipen inte motsätts då reduktionen ges till personer vars situation är så olik svenska skattesubjekt att de inte kan jämföras med varandra. Dessutom kan avsteget från likabehandlingen legitimeras då skattereduktionen för experter, forskare och nyckelpersoner innebär positiva följder för Sveriges konkurrensförmåga internationellt. Uppsatsen diskuterar även de väntade effekterna av den nya lagändringen som sänker beloppsgränsen avsevärt. Effekterna påverkar dels individer, dels företag men också Sveriges ställning som ett konkurrenskraftigt land på en internationell arbetsmarknad. (Less)
Abstract
Chapter 11 of the Income Tax Act (1999:1229) (IL) regulates what is to be included as income in the employment income category. The main rule states that all salaries and benefits received as a result of employment must be recognized as income, unless explicitly stated. 11:22-23a IL provides an exception to the main rule of the law, allowing experts, researchers and key personnel to receive 25% tax reduction on their salary, fees or other similar remuneration of the work if the requirements set out in the exception are met.
Beyond the qualification criteria, expert tax relief can also be granted if an individual’s monthly salary exceeds a predefined threshold. This paper explores the conditions for qualifying for expert tax relief,... (More)
Chapter 11 of the Income Tax Act (1999:1229) (IL) regulates what is to be included as income in the employment income category. The main rule states that all salaries and benefits received as a result of employment must be recognized as income, unless explicitly stated. 11:22-23a IL provides an exception to the main rule of the law, allowing experts, researchers and key personnel to receive 25% tax reduction on their salary, fees or other similar remuneration of the work if the requirements set out in the exception are met.
Beyond the qualification criteria, expert tax relief can also be granted if an individual’s monthly salary exceeds a predefined threshold. This paper explores the conditions for qualifying for expert tax relief, focusing on how the group of eligible individuals is defined and the challenges associated with these definitions. Additionally, the paper provides an overview of expert tax rules in other OECD countries, illustrating how expert tax can be strategically used to achieve various purposes. A detailed examination of the amount rule is presented, tracing its historical development on how the amount rule was introduced in Swedish law, and its recent redesign through legislative amendments. Moreover, the paper presents the relationship between expert tax and the principle of uniformity.
The findings reveal that while experts, researchers, and key personnel are defined within the law, the definitions are often ambiguous, leading to challenges related to predictability and legal clarity. Furthermore, the paper argues that the principle of uniformity is not violated when tax reductions are provided to individuals whose circumstances differ significantly from those of Swedish taxpayers, making the comparisons invalid. The deviation from equal treatment is justified by the positive outcomes of expert tax relief, which enhances Sweden’s international competitiveness.
Lastly, the paper discusses the anticipated effects of the recent legislative amendment that significantly lowers the qualification threshold. These changes impact individuals and companies, while strengthening Sweden's position as a competitive participant on the global labor market. (Less)
Please use this url to cite or link to this publication:
author
Fischbeck, Alva LU
supervisor
organization
course
LAGF03 20242
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt, Taxlaw, Expertskatt, Expertskattelättnad, OECD, Beloppsregel, Likformighetsprincipen, Skattelättnad, Nyckelperson, Expert, Forskare
language
Swedish
id
9180170
date added to LUP
2025-03-20 13:58:47
date last changed
2025-03-20 13:58:47
@misc{9180170,
  abstract     = {{Chapter 11 of the Income Tax Act (1999:1229) (IL) regulates what is to be included as income in the employment income category. The main rule states that all salaries and benefits received as a result of employment must be recognized as income, unless explicitly stated. 11:22-23a IL provides an exception to the main rule of the law, allowing experts, researchers and key personnel to receive 25% tax reduction on their salary, fees or other similar remuneration of the work if the requirements set out in the exception are met. 
Beyond the qualification criteria, expert tax relief can also be granted if an individual’s monthly salary exceeds a predefined threshold. This paper explores the conditions for qualifying for expert tax relief, focusing on how the group of eligible individuals is defined and the challenges associated with these definitions. Additionally, the paper provides an overview of expert tax rules in other OECD countries, illustrating how expert tax can be strategically used to achieve various purposes. A detailed examination of the amount rule is presented, tracing its historical development on how the amount rule was introduced in Swedish law, and its recent redesign through legislative amendments. Moreover, the paper presents the relationship between expert tax and the principle of uniformity. 
The findings reveal that while experts, researchers, and key personnel are defined within the law, the definitions are often ambiguous, leading to challenges related to predictability and legal clarity. Furthermore, the paper argues that the principle of uniformity is not violated when tax reductions are provided to individuals whose circumstances differ significantly from those of Swedish taxpayers, making the comparisons invalid. The deviation from equal treatment is justified by the positive outcomes of expert tax relief, which enhances Sweden’s international competitiveness.
Lastly, the paper discusses the anticipated effects of the recent legislative amendment that significantly lowers the qualification threshold. These changes impact individuals and companies, while strengthening Sweden's position as a competitive participant on the global labor market.}},
  author       = {{Fischbeck, Alva}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Möjligheter till expertskattelättad genom 11 kap 22 § inkomstskattelagen- En utredning av lagrummets beloppsregel}},
  year         = {{2024}},
}