The government proposed to introduce the term ‘economic employer’ into Swedish tax legislation in 2017. The goal was to help taxpayers distinguish an employment relationship 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. The initial intention was to introduce the economic employer concept into law by 1 January 2019, however this did not occur. Recently, the government announced that it intends to review the proposal again and ensure that the new rules come into force 1 January 2021.
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