{"id":4510,"date":"2022-11-04T08:40:10","date_gmt":"2022-11-04T08:40:10","guid":{"rendered":"https:\/\/ehrab.stg.geckodoit.com\/sku5\/"},"modified":"2023-01-04T05:36:05","modified_gmt":"2023-01-04T05:36:05","slug":"sku5","status":"publish","type":"page","link":"https:\/\/www.ehrab.com\/nl\/sku5\/","title":{"rendered":"SKU5"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4510\" class=\"elementor elementor-4510 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-52\" 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\">Belastingregels voor tijdelijk werk in Zweden<\/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>Op deze pagina hebben we de belangrijkste informatie verzameld over de 45-dagenregel en wat dit betekent voor een bouwvakker.<\/strong><\/p>\n<p>De wijzigingen die in 2020 in SKU5 werden ingevoerd<br>, hebben betrekking op degenen die tijdelijk in Zweden werken, zoals buitenlandse bouwvakkers die in&nbsp; Zweden worden belast. Doel is de arbeidsmarktwetgeving concurrentieneutraal te maken.<\/p>\n<p>Het begrip economisch werkgever houdt in dat een onderneming die een werknemer een salaris betaalt, niet noodzakelijkerwijs als werkgever wordt beschouwd. &nbsp; Of en waar een werknemer belastbaar is, wordt veeleer bepaald door de vraag voor wie hij of zij het werk verricht.<\/p>\n<p>In de praktijk betekent deze wetgeving dat veel buitenlandse werknemers die tijdelijk in&nbsp; Zweden werken, in Zweden belastingplichtig zijn. Dit betekent dat een werknemer die wordt aangenomen of gedetacheerd om voor een bedrijf in Zweden te werken&nbsp;, in Zweden belastbaar is vanaf de eerste werkdag. Uitzonderingen gelden voor&nbsp; werknemers die worden aangenomen om maximaal 15 opeenvolgende dagen te werken, en als de werkdagen in&nbsp; Zweden in totaal niet meer dan 45 dagen in een kalenderjaar bedragen.<\/p>\n<p>Het is aan de werkgever om het begrip economische werkgever in te voeren, wat in de praktijk meer eisen zal stellen aan de werkgevers om te bepalen welke werknemers<br>in Zweden zijn en hoeveel tijd zij in Zweden doorbrengen.&nbsp;<\/p>\n<p>In Zweden worden de&nbsp; volgende factoren in aanmerking genomen om te beoordelen of iemand als economische werkgever&nbsp; wordt beschouwd:<\/p>\n<ul>\n<li>Controle en beheer<\/li>\n<li>Wie levert de instrumenten en materialen?<\/li>\n<li>Wie beslist over het werkrooster en de vakanties?<\/li>\n<li>Indien de loonkosten van de werknemer door de formele werkgever in rekening worden gebracht bij de werkgever in Zweden waar het werk wordt verricht.<\/li>\n<\/ul>\n<p>Download onze PDF voor gedetailleerde informatie over de toepasselijke wetgeving.<\/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-2178\" 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-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile 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-bestand<\/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-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile 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\/\/nl\/neem-contact-op-met\/\" data-text=\"\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Neem contact met ons op voor meer informatie.<\/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>Belastingregels voor tijdelijk werk in Zweden Op deze pagina hebben we de belangrijkste informatie verzameld over de 45-dagenregel en wat dit betekent voor een bouwvakker. De wijzigingen die in 2020 in SKU5 werden ingevoerd, hebben betrekking op degenen die tijdelijk in Zweden werken, zoals buitenlandse bouwvakkers die in&nbsp; Zweden worden belast. Doel is de arbeidsmarktwetgeving [&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-4510","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.ehrab.com\/nl\/wp-json\/wp\/v2\/pages\/4510","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ehrab.com\/nl\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ehrab.com\/nl\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ehrab.com\/nl\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ehrab.com\/nl\/wp-json\/wp\/v2\/comments?post=4510"}],"version-history":[{"count":13,"href":"https:\/\/www.ehrab.com\/nl\/wp-json\/wp\/v2\/pages\/4510\/revisions"}],"predecessor-version":[{"id":6777,"href":"https:\/\/www.ehrab.com\/nl\/wp-json\/wp\/v2\/pages\/4510\/revisions\/6777"}],"wp:attachment":[{"href":"https:\/\/www.ehrab.com\/nl\/wp-json\/wp\/v2\/media?parent=4510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}