The Swedish government introduced the so-called Expert Tax in order to foster incentives for companies and organizations in attracting top-tier talent, such as company managers, key personnel, experts, and researchers to Sweden. This initiative aims to establish internationally competitive framework conditions for businesses.

Under the Expert Tax scheme, foreign workers classified as experts, specialists, researchers, or key personnel can be eligible for a 25 percent reduction in income tax. The Research Tax Board (Forskaskattennämnden) is tasked with managing, reviewing and deciding on the approval or rejection of the tax reduction applications. Notably, in 2012, revisions were made in the criteria for eligibility, including the introduction of an amount rule. This rule allows employees to apply for the Expert Tax based solely on their salary level. The tax relief is granted if the monthly salary exceeds two times the annual price base amount.

Historically, the evaluation of the expert tax using Forskaskattennämnden's data was not feasible due to confidentiality constraints. However, recent access to this new data forms the basis of a preliminary study which underpins the forthcoming effectiveness evaluation of the expert tax.

Specifically, in the spring of 2023, Tillväxtanalys was granted authorization to code all application-related decisions to from 2005 to 2019. The study provides insights into the scope of these applications, featuring figures and tables that illustrate the number of applications and the percentage of approved applications over time. Additionally, the report outlines the industries where companies benefitting from the expert tax are predominantly found.

The analysis indicates that large foreign-controlled companies in manufacturing, extraction, and business services industries employee the highest number of workers who benefit from the Expert Tax. Furthermore, there was a notable increase in the number of applications following the introduction of the new salary threshold in 2012.

Complementing the descriptive analysis of Forskarskattenämnden's data, the report briefly outlines three scientific studies whose methodologies will serve as the foundation for the upcoming impact evaluation.