Webinar: Economic Employer concept in Sweden

Introduction of the economic employer concept in Sweden - new tax rules that will impact the treatment of Business Travellers

The government filed a bill in parliament on June 23, 2020 suggesting that the concept of ‘economic employer’ should be integrated into Swedish tax law. The goal is to apply the economic employer concept when applying the Swedish so-called 183-days rule as well as when interpreting the 183-days rule in tax treaties where Sweden is a contracting state. Currently Sweden has been applying the more formal employer concept. This change will lead to increased taxation of foreign workers and business travellers. The new rules are proposed to come into force on January 1, 2021.

The webinar will be held by Örjan Berg and Christian Le Guillarme and will be held in English.

Should you have any questions about business travellers and the economic employer concept please reach out to your local PwC contact, Lillon Lindberg or Örjan Berg.

Date 26th of August
Type Online seminar
Cost Free

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About the webinar

During our webinar we will discuss how this legislative change will impact companies with business travellers to Sweden. We will explain the rules and by examples show how these rules will impact foreign companies and their business travellers to Sweden. We will also discuss how companies can get their arms around the practical challenges with the taxation of the business travellers, and what actions that need to be taken.


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