The Swedish Finance Department today submitted a proposal, based on a recent memorandum from the Swedish tax agency, for consultation that would revise the taxation of individuals working temporarily in Sweden. The proposal would expand reporting by workers subject to tax in Sweden, and would impose additional administrative responsibilities for both employees and their employer.
The proposed legislative changes would provide:
If the proposal is enacted into law, it would result in extended tax liabilities and reporting requirements for foreign employer and employees.
Read a June 2017 report prepared by the KPMG member firm in Sweden
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