Some changes to the taxation of individuals and the payroll administration took place during 2018. We have listed the most relevant changes below:
Further, the Swedish Tax Agency has proposed that Sweden should change from a kind of formal employer approach to economic employer approach when it comes to taxation of work in Sweden. There is currently no decision on when these new rules will be implemented. The changes will have a great impact on many non-Swedish employers who have used the 183-day rule exemption to avoid taxation of their workforce in Sweden.
Last Reviewed - 12 August 2019