Sweden — Proposal for tax relief regime changes for foreign experts and key personnel |
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Background
The Swedish government has published a proposal for changes to the tax relief rules for foreign experts and key personnel in the 2012 budget. The proposal suggests that an employee should automatically qualify for tax relief if he or she receives a salary higher than two standard base amounts per month; i.e., SEK 85,600 for 2011. The new alternative criteria to qualify for tax relief for foreign experts and key personnel are proposed to be effective as of 1 January 2012.
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Sweden — Proposal for tax relief regime changes for foreign experts and key personnel (PDF)
