The Swedish Government announced on 5 September 2019 that it is planning to implement legislative changes from 1 January 2021 for the introduction of the economic employer concept. Currently, Sweden applies the formal employer concept, which means that the employer is considered to be the company that is legally responsible for the employee and that pays the employee's remuneration. With the economic employer concept, the employer is considered to be the company for which work is actually performed. The change in concept impacts the application of the 183-day rule, which generally provides for a tax exemption on employment remuneration received...