Hired in Sweden but work in Italy: Liable to be taxed in Italy?

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  :)


your Swedish company posted you to Italy rather than sent you on a business trip. In this case, you could be considered a tax resident of Sweden even if you stay in Italy for more than 6 months - under condition that your personal and economic ties with Sweden are stronger (which seems to be your case) and that you kept your permanent home in Sweden (which is not your case, it seems). Otherwise, the 183-days rule applies. You can find a few more details here: europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_en.htm