On 13 May 2022, the Swedish Tax Agency released a revised statement (dnr: 8-1677220) on its view of when an employee working from a home office may create a permanent establishment (PE) in Sweden for a foreign company. The new statement reflects a significant change in the Swedish Tax Agency’s view that should enhance the possibilities for individuals choosing to work from home and strengthen the ability for foreign companies to retain qualified employees by allowing employers to meet employees’ desires for a more flexible working environment without adverse tax implications and an increased administrative burden for the foreign company.
Source Deloitte
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