5. Conclusion

In conclusion, Swedish law has a dynamic concept of the legal term “employee”. There-fore, it is of importance to be careful when utilizing independent contractors to avoid a re-characterization to an employment. An overall assessment of the objective circumstances has to be made in each individual case in order to establish if the relationship is in fact an independent contractor relationship. The abovementioned factors should be taken into consideration when making this assessment. To be on the safe side, consultancy agreements should be entered into with limited liability companies that are registered for F tax. Yet, the field is developing. In the recent decade, new concepts have arrived in terms of alternatives to the regular employment, such as leased employees and self-employed persons, which may make it easier to engage independent contractors in the future.