9:27AM: Lundqvist told the Frolunda website, “I really need to work out now that the conflict drags on. “Kenta” and I had a good talk in the week. Now I get at least two good workouts”
Lundqvist added “I would love to play in Frölunda while this conflict continues, and can feel a great frustration that we can not solve it so we can get to play in Sweden and a little pay back to our club and to the fans.”
Teams in SEL can only sign players to short-term contracts if they are injury replacements.
7:24AM: In the NY Post, Larry Brooks writes that Henrik Lundqvist will not play for Frolunda unless the Swedish Elite League changes their policy on allowing players to sign contracts that will allow them to leave if the lockout is resolved.
Lundqvist did say that the longer the lockout goes on the more he wants to join Frolunda but that he hopes the lockout is resolved soon.
According to Mattis Winkstrom at Expressen, Henrik Lundqvist is about to return to the United States because of a law in Sweden that would require him to pay a higher income tax if he were to stay in Sweden for more than 183 days.
If Lundqvist were to sign with Frolunda after the two week break the SEL is in right now, he would be able to play through the end of March without being taxed, but if he stays even one day more, he will be taxed 15%.
The report indicated that if the NHL lockout continues, Lundqvist could return to Sweden in January, play for Frolunda and in the World Championships in Stockholm and have it all occur in under 183 days.
According to KPMG, “Further, under the 183-day rule in the Special Income Tax Act for Nonresidents (SINK), a nonresident individual will not be subject to Swedish income tax, provided the individual’s income is paid by a non-Swedish employer with no permanent establishment in Sweden and that the stay in Sweden does not exceed 183 days in a 12-month period. Please note that Sweden does not apply the economic employer concept.
If you work less than 183 days in many countries you may be considered tax non-resident if certain other criteria are also met. However even as a non-resident you should normally still be paying tax on the revenue you generate in that country.
If you work more than 183 days in most countries, then you will become tax-resident and liable for tax on your worldwide income, i.e. revenue from your work, interest on investments, etc.
The ‘183 day rule’ does NOT automatically mean that you can work for 183 days in a new country without paying tax or becoming tax-resident. However in most situations, particularly if a double taxation avoidance treaty exists between your country of work and your home country, you will not have to pay tax on the same income twice.
On why, Lundqvist said in a Swedish interview, “There are many factors that come into play. It’s not just decide to play. I weigh in many things in such a decision. We’ll see where it ends somewhere.”
Lundqvist added that the Rangers have not told him that he couldn’t play, but knows that they want him to be ready for when the season will start, “I think all clubs see it as it is up to the players to prepare in the best way. The most important thing is that you are ready when it starts. Then are all different and preparing in different ways. We can not have a discussion with them much because of the lockout, but obviously does their opinion very much to me. I’ve been there for seven years and hope to be there a long time. You will come back, says Lundqvist before jumping into a waiting.”
For the past few weeks I’ve been trying to determine how to best stay ready for the NHL season.Both physically and mentally it’s a challenge
I have made the decision not to join Frolunda at this time. Still waiting to see what’s going to happen with the lockout.
8:27AM: Henrik Lundqvist and his hometown team in Gothenberg Sweden, the Frolunda Indians, have mutually agreed, for right now, to not pursue an arrangement where Lundqvist would play for Frolunda.
In a statement from Frolunda, Lundqvist said that if he is going to play anywhere during the lockout, it will be with Frolunda, but he wants to continue to and see what happens with the lockout.
Part of the statement from the Frolunda website, when translated reads, “-The news we have come to together and apply to the situation we have today. When and if the situation with the lockout will change if we can change this decision at fairly short notice, says Henrik Lundqvist.
-But no need to hesitate, if I’ll play somewhere else during this lockout, then it is in Frölunda, says Henrik.
-I’ll see how long I stay in Gothenburg this time, it all depends on how the lockout unfold. But I hope to be involved and do some work in Frölunda organization as long as I’m home in Gothenburg, on some youth trainings and Hockey School, says “Henke”.”
From HockeySverige, “”Henke” has been extremely professional in this and we have reasoned and forth. Now it feels good to come to this announcement. Nice also to know that if the lockout drags on, we know we have “Henke” said club director Anderz Larqvist.”
Henrik Lundqvist landed in Sweden this morning and when asked if he was hungry to get back on the ice, Lundqvist told the Swedish press “Of course I miss hockey, of course, it’s been a long summer.”
He reiterated that he is in Sweden to see family and friends but “then we’ll see where it ends somewhere.”
On if he has talked to Frolunda about playing there, Hank said “I always talk with my brother, I do all the time. Obviously, the situation is special when it was not a game over there. We have not decided anything yet. I have said that I am here to meet friends and family, then we have a discussion. There’s not much more to say about it.”