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Increased reporting requirements
Swedish and European legislators have in the recent years outlined proposals which increases the Swedish reporting requirements for companies significantly. A number of the proposals have already been incorporated in Swedish law and more are to be implemented the upcoming year.
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Proposal regarding Economic employer approved by the Parliament
The Swedish Parliament has on November 4th approved the bill “Ekonomiskt arbetsgivarbegrepp – förändrade skatteregler vid tillfälligt arbete i Sverige” proposed by the Swedish Government. The legislative changes will come into force 1st of January 2021.
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Shift from a formal to an economic view of the employer
A proposal regarding extended tax liability for workers temporarily present in Sweden has been submitted to the Parliament and are expected to be implemented 1 January 2021.
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Tax guides and highlights
For information on the income and corporate tax rates and a high level overview of the tax system in Sweden, please refer to Deloitte’s global site "Tax Guides & Country Highlights" where you will also find information related to other countries globally.
