Many countries within the Taxand organisation apply the economic employer concept in the interpretation of the 183-day rule, but not all. The purpose of the survey is to make a short report which countries currently apply the economic employer concept and in short list deviations in thresholds etc between countries. The report will be shared within the network and may be shared with clients. It is a short survey and we do hope that you will take a few minutes to share about your country, in order for the report to be as complete as possible.

Thank you for your input.

Pernilla van der Capellen, Skeppsbron Skatt, Sweden

Christian Hick, Flick Gocke Schaumburg, Germany