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Introduction of the new term ”economic employer” in Sweden is delayed

An increased tax liability for employees of foreign companies working temporarily in Sweden and the requirement that such foreign companies ...

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A tax deduction could be required when an invoice is paid to a foreign company

As regards payment of invoices, after 31 December 2019, to a foreign company for work performed in Sweden, the entity making the payment is ...

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Permanent stay still needs to be defined

In two decisions, the Supreme Administrative Court (HFD) have determined as to whether visits to Sweden are to be seen to be permanent ...

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