Norwegian business travellers to Sweden: New Rules


Like many other countries, Sweden wants to widen and defend its domestic tax base. One of the focus areas is non-resident travel to Sweden, where new rules are to be implemented as of 1 January 2021. These rules will have a dramatic impact on Norwegian businesses with employees travelling to Sweden for business. 

In September 2019, the Swedish government announced that they will move ahead with implementing the so-called economic employer concept in Sweden, which will change their previous quite unique interpretation of who is to be considered an employer for tax purposes. This will lead to Swedish tax liabilities for many more non-Swedish employees travelling to Sweden on business than before. In addition, Sweden proposes to implement far-reaching registration and withholding liabilities for non-Swedish employers.

On 23 June 2020, the Swedish government released further details about the proposal, and the intention is to implement the rules as of 1 January 2021. 

KPMG Law AS has arranged a webinar in collaboration with our Swedish colleagues on October 14th at 09.00-10.00am, where we will discuss the proposal in detail and its impact. We will explain the new rules and give our view on what employers with business travellers should have on their to-do lists.

Cathrine Dalheim, Partner, KPMG Law AS
HÃ¥kon Rakkenes, Senior Manager, KPMG Law AS
Petter Frodeberg, Partner, KPMG Sweden
Johan Rova, Senior Manager, KPMG Sweden