Germany: Government confirms A1 certificate may not be required for every short business trip out of the country
Many clients are able to identify business travellers by reviewing their data however are then not able to determine the employment tax obligations they or their employees have. We have gathered information across more than 45 locations and have created standardised reports with easy to follow guidance ready to go.
With effect from 1 January 2019, the Norwegian tax authorities have introduced a Source Tax system based on the ‘Pay As You Earn’ (PAYE) principle for individuals who are temporarily staying in Norway.
The system is inspired by the UK PAYE and the Swedish SINK model. Whilst the Norwegian tax authorities will reap the same benefits as Sweden and the UK, employers and employees will also benefit from reduced administration and a simpler tax system.
The Swedish Tax Agency recently presented a memorandum that proposed the introduction of the term ‘economic employer’ into Swedish tax legislation. The formal employer concept is proposed to be replaced by an ‘economic employer’– this will imply a change on how to distinguish an employment relationship when applying the Swedish, internal so-called 183 days rule as well as when interpreting the 183 days rule in tax treaties where Sweden is a contracting state.