I am German, are hired by a Swedish company, receiving my income in SEK, tax my income in Sweden as well. Since February 2014 I am on a so called business trip in Italy, receiving daily expenses and my apartment is paid as well. I also registered in Italy since the contract of the apartment is in my name (I get the money back for the rent via my travel expense report). Besides, I am traveling in Europe, US and China for about 40% of my time. Since I am hired in Sweden and only on a business trip, my company always told me that I will still be liable to be taxed in Sweden and not in Italy. However, I did some research and it might be that I have to pay income taxes here instead (183 days rule, registered and apartment contract). I really want to avoid it as it makes it complicated and it is also more than in Sweden, about 10%. Would it be possible not to be taxed in Italy if I do the following?
1. Unregister in Italy (delete codice fiscal) by July 31 (would be 6 months since registered),
2. Change apartment contract so that my company will be the tenant,
3. Be less than 183 days in Italy (proven by travel report => do weekends and holidays count as well??),
4. In line with that: I am thinking on moving to Germany soon so that I work from a home office.
I would appreciate your opinion and expertise.
Thank you