Hot topics in swedish tax

Artikel

Swedish economic employer bill presented

Identify a relevant business traveller compliance solution

Published: 2020-05-19

Swedish government has presented a bill that will result in the implementation of an economic employer concept which will cause Swedish tax implications for many foreign business travelers working in Sweden, as well as for foreign companies doing business in Sweden. Deloitte has developed a 4-phase concept that organizations can use to identify a relevant business traveler compliance solution.

It is common for organisations to rely on 183-day exemptions to waive tax and reporting requirements in relation to their commuting and business travelling community. However, it is safe to say that few countries would still accept only relying on a 183-day exemption since most countries either have or will be focusing on who has the benefit of the work performed, i.e. adopting an economic employer view.
 

Deloitte 4-phase business traveller concept

Managing the entire mobile work force of a company, including commuters and business travellers, is a huge challenge in terms of compliance. Remaining compliant on both the employee and employer level is difficult and complex as it requires up to date knowledge, technology, appropriate processes and resources. There are various services providers, tools and information platforms that offers solutions to business traveller compliance. We have learned from managing numerous business traveller projects that there is no one-size-fits-all solution to business traveller compliance. Instead, one must remain agile and seek the best fit considering available resources, budget, existing tools and technology, and inhouse expertise, to name a few.

To help organisations identify a relevant business traveller compliance solution, Deloitte has developed a 4-phase business traveller concept. The concept would typically run as a Deloitte/Client project over 2-4 months. At the end of the project, the organisation will have a clear view on individual and corporate risks to manage as well as a clear view on the relevant technology and resource requirements for a robust business traveller process.
 

Download our pdf

Download our pdf to get more information about the concept. Turn to your Deloitte tax professional to learn more or contact our specialist team listed below.

Read our business traveller solution
Hade du nytta av den här informationen?