{"id":7607,"date":"2023-09-26T07:33:40","date_gmt":"2023-09-26T07:33:40","guid":{"rendered":"https:\/\/www.ehrab.com\/sku5\/"},"modified":"2023-09-26T07:33:40","modified_gmt":"2023-09-26T07:33:40","slug":"sku5","status":"publish","type":"page","link":"https:\/\/www.ehrab.com\/da\/sku5\/","title":{"rendered":"SKU5"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"7607\" class=\"elementor elementor-7607 elementor-2168\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-de4d7b1 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"de4d7b1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;video&quot;,&quot;background_video_link&quot;:&quot;https:\\\/\\\/www.ehrab.com\\\/\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/ehrab_video_bg_1080p__4300kbps_bitrate.mp4&quot;,&quot;shape_divider_bottom&quot;:&quot;tilt&quot;,&quot;background_play_on_mobile&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-background-video-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<video class=\"elementor-background-video-hosted\" role=\"presentation\" autoplay muted playsinline loop><\/video>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,6V0h1000v100L0,6z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-19f4579\" data-id=\"19f4579\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-54181c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54181c4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-f2deb7c\" data-id=\"f2deb7c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-456d34a elementor-widget elementor-widget-image\" data-id=\"456d34a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"200\" height=\"262\" src=\"https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/08\/ehrab-symbol.png\" class=\"attachment-large size-large wp-image-51\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-0496d8d\" data-id=\"0496d8d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aabe90f elementor-widget elementor-widget-heading\" data-id=\"aabe90f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Skatteregler for midlertidigt arbejde i Sverige<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-ec6cb5e\" data-id=\"ec6cb5e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-85a9f65 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"85a9f65\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-458e3ef\" data-id=\"458e3ef\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-411a968 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"411a968\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-cb3ad0d\" data-id=\"cb3ad0d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eab46d5 elementor-widget elementor-widget-text-editor\" data-id=\"eab46d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>P\u00e5 denne side samler vi v\u00e6sentlig information om 45-dages reglen, og hvordan den p\u00e5virker dig som bygningsarbejder.<\/strong><\/p>\n<p>\u00c6ndringerne i SKU5 i 2020 omfatter dem<br>der arbejder midlertidigt i Sverige, s\u00e5som udenlandske bygningsarbejdere, der beskattes i&nbsp;Sverige. M\u00e5let er at g\u00f8re arbejdsmarkedslovgivningen mere konkurrenceneutral.<\/p>\n<p>Det \u00f8konomiske arbejdsgiverbegreb betyder, at den virksomhed, der udbetaler medarbejderens l\u00f8n, ikke&nbsp;n\u00f8dvendigvis betragtes som arbejdsgiver. Det, der afg\u00f8r, om og hvor medarbejderen beskattes, er, for hvem personen udf\u00f8rer arbejdet.<\/p>\n<p>I praksis betyder disse regler, at mange udenlandske arbejdstagere, der midlertidigt arbejder i&nbsp;Sverige, bliver skattepligtige i Sverige. Det betyder, at en arbejdstager, der udlejes eller stilles til r\u00e5dighed for at&nbsp;arbejde i en virksomhed i Sverige, bliver skattepligtig i Sverige fra sin f\u00f8rste arbejdsdag. Undtagelser g\u00e6lder for&nbsp;personale, der er udlejet til at arbejde i maksimalt 15 sammenh\u00e6ngende dage, og hvis arbejdsdagene i&nbsp;Sverige ikke overstiger i alt 45 dage i et kalender\u00e5r.<\/p>\n<p>Det er arbejdsgiverens ansvar at indf\u00f8re det \u00f8konomiske arbejdsgiverbegreb, som i praksis vil stille st\u00f8rre krav til arbejdsgiverne om at identificere, hvilke medarbejdere<br>der er i Sverige, og hvor meget tid de tilbringer i landet.&nbsp;<\/p>\n<p>I Sverige ses der p\u00e5&nbsp;f\u00f8lgende faktorer for at vurdere, om personen anses for at have en \u00f8konomisk arbejdsgiver&nbsp;i Sverige:<\/p>\n<ul>\n<li>Kontrol og styring<\/li>\n<li>Hvem leverer v\u00e6rkt\u00f8jer og materialer?<\/li>\n<li>Hvem bestemmer over arbejdstid og helligdage?<\/li>\n<li>Hvis udgifterne til arbejdstagerens l\u00f8n faktureres fra den formelle arbejdsgiver til den arbejdsgiver i Sverige, hvor arbejdet udf\u00f8res.<\/li>\n<\/ul>\n<p>Download vores PDF for detaljeret information om, hvad der g\u00e6lder.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-eea8f27\" data-id=\"eea8f27\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-734e2dc elementor-widget elementor-widget-image\" data-id=\"734e2dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"725\" height=\"1024\" src=\"https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/SKU5-725x1024.jpg\" class=\"attachment-large size-large wp-image-2177\" alt=\"\" srcset=\"https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/SKU5-725x1024.jpg 725w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/SKU5-212x300.jpg 212w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/SKU5-768x1085.jpg 768w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/SKU5.jpg 930w\" sizes=\"(max-width: 725px) 100vw, 725px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80fcce3 sku5-form elementor-widget elementor-widget-eael-creative-button\" data-id=\"80fcce3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--shikoba eael-cb-icon-position-right\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjI4MjYiLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D\" data-text=\"\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Download PDF-fil<\/span>\n\n                                            <span class=\"eael-creative-button-icon-right\"><i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i><\/span>                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecc0ee3 elementor-widget elementor-widget-eael-creative-button\" data-id=\"ecc0ee3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--shikoba eael-cb-icon-position-right\" href=\"https:\/\/www.ehrab.com\/\/kontakt\/\" data-text=\"\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Kontakt os, hvis du vil vide mere<\/span>\n\n                                            <span class=\"eael-creative-button-icon-right\"><i aria-hidden=\"true\" class=\"fas fa-long-arrow-alt-right\"><\/i><\/span>                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3914c5c elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3914c5c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d725f1a\" data-id=\"d725f1a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de48e66 elementor-widget elementor-widget-template\" data-id=\"de48e66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"1578\" class=\"elementor elementor-1578\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-264a7b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"264a7b4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-518037d9\" data-id=\"518037d9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ab62584 elementor-invisible elementor-widget elementor-widget-image\" data-id=\"ab62584\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1067\" height=\"62\" src=\"https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/ehrab-byline.png\" class=\"attachment-full size-full wp-image-2839\" alt=\"\" srcset=\"https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/ehrab-byline.png 1067w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/ehrab-byline-300x17.png 300w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/ehrab-byline-1024x60.png 1024w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/ehrab-byline-768x45.png 768w\" sizes=\"(max-width: 1067px) 100vw, 1067px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Skatteregler for midlertidigt arbejde i Sverige P\u00e5 denne side samler vi v\u00e6sentlig information om 45-dages reglen, og hvordan den p\u00e5virker dig som bygningsarbejder. \u00c6ndringerne i SKU5 i 2020 omfatter demder arbejder midlertidigt i Sverige, s\u00e5som udenlandske bygningsarbejdere, der beskattes i&nbsp;Sverige. M\u00e5let er at g\u00f8re arbejdsmarkedslovgivningen mere konkurrenceneutral. Det \u00f8konomiske arbejdsgiverbegreb betyder, at den virksomhed, der [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"class_list":["post-7607","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.ehrab.com\/da\/wp-json\/wp\/v2\/pages\/7607","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ehrab.com\/da\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ehrab.com\/da\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ehrab.com\/da\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ehrab.com\/da\/wp-json\/wp\/v2\/comments?post=7607"}],"version-history":[{"count":1,"href":"https:\/\/www.ehrab.com\/da\/wp-json\/wp\/v2\/pages\/7607\/revisions"}],"predecessor-version":[{"id":7609,"href":"https:\/\/www.ehrab.com\/da\/wp-json\/wp\/v2\/pages\/7607\/revisions\/7609"}],"wp:attachment":[{"href":"https:\/\/www.ehrab.com\/da\/wp-json\/wp\/v2\/media?parent=7607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}