Sweden – Proposed amendment of Swedish Expert Tax Regime and reduced tax rate on Special Income Tax for non residents |
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Background
In the 2011 Finance Bill, the Swedish government has suggested that the Swedish Expatriate Tax regime should be changed by introducing a salary threshold which would be used as alternative criteria to determine whether an individual qualifies as an employee who holds a key position within a Swedish company. The suggestion is that the threshold should be set at SEK 85,600 gross per month (two basic amounts of SEK 42,800) or SEK 1,027,200 per year.
