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On June 23rd, the Swedish Government finally released the legislative proposal for introducing the economic employer concept after several postponed releases due to political crisis and COVID-19.
On June 23rd, the Swedish Government finally released the legislative proposal for introducing the economic employer concept after several postponed releases due to political crisis and COVID-19.
The proposal consists of three parts, which imply that foreign employees may become tax liable in Sweden and employers’ reporting obligation will increase as well as their exposure towards corporate tax liabilities. The purpose of the rules is to create conditions for a healthy and fair competition in the labour market.
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