Expertskatt En kartläggning av konsten att attrahera den kompetenta arbetskraften

Abstract

This thesis examines the Swedish tax relief legislation in effect as of 1 January 2001. As a result of intensified international trade and transfers of technology, combined with greater labor mobility, globalization is putting pressure on countries to promote themselves as attractive locations for foreign investments. This is most easily done by reducing the tax rates - thus the phenomenon of international tax competition. The Swedish tax relief legislation, meant to make Swedish companies’ more competitive on the global labor market, is only one of several similar legislations in other European countries. By providing additional advantage to companies needing foreign expertise for their Swedish operations the Government hoped to retain or establish top executive functions in Sweden. The legislation provides several benefits for foreign key personnel the first three years in Sweden. Not only is there a 25 % reduction of taxable income, but these individuals will be able to receive tax-exempt reimbursements of moving expenses, home leave (twice a year), and school fees for children. On these tax-exempts, no social security charges will be levied. There are three categories of personnel eligible for tax relief - experts, scientists and other foreign key personnel. A criteria set up for the two first groups is that the foreigner's skills or talents are impossible or at least extremely difficult to recruit in Sweden. The questions asked are what the hopes where, if the legislation has actually lived up to the expectations and weather or not the companies have found the handling times acceptable. To find answers to my questions I have interviewed four of Sweden’s major export-companies, as well as one of Sweden’s largest accounting firm. My conclusion is that the new legislation has not fully lived up to its objectives and there seems to be a discontent with the fall out of the Swedish taw relief. The handling times are much to long, sometimes to the extent that the foreign key person has left the country long before the authorities have been able to produce a final decision. Not one of those subject to my questions believes that the legislation has given them a stronger position on the international labour market or facilitated the recruitment of foreign expertise. Once granted, the tax relief does lead to a very favorable taxation. But the uncertainty surrounding the rules is way too extensive and the risk of having the granted tax relief taken away by a court decision makes the legislation a fairly blunt tool for recruitment and a not strong enough incentive for foreign investments.