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Swedish IT

02 June 2015
Issue: 4503 / Categories: Forum & Feedback , International , Residence & domicile

Implications of working in Sweden for less than a year

I would welcome advice on the tax implications of contracting in a European Economic Area (EEA) country – Sweden. My questions are as follows.

My client is considering whether to accept a seven-month full-time contract to work in Sweden as an IT consultant. If he works five days a week in Sweden before returning home to the UK every weekend should I exclude the weekend days when calculating whether he has been abroad for 183 days?

Alternatively should I simply count the number of calendar days in the seven-month contract term (about 210)? As I understand it this information will be relevant to determine whether he is taxed on his earnings in the UK Sweden or both countries.

The client is thinking about forming a UK private limited company through which to carry on his work as an IT contractor. If he does this and...

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