Read: Because of Tax Reasons Henrik Lundqvist Is Coming Back To New York, But Could Return To Sweden In January

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.

Capital Consulting writes of the 183-day rule:

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.

Read: Henrik Lundqvist Is Hungry

In an interview in Sweden, via, Henrik Lundqvist was asked if he was in shape and Hank responded that he wasn’t 100% but he has been practicing with Frolunda and Dallas Stars all-star Loui Eriksson.

He was asked how “hungry” he was to play in another game and Hank responded “I’m hungry of course. It’s been a long time since I have played a game, but nothing has changed with my Frolunda situation.

This section has all the details about Henrik Lundqvist and Frolunda.

Read: Frolunda Needs A Goalie To Help Save Their Season

At Expressen, Mattias Ek writes that Frolunda is only in the playoffs right now by one point but that they haven’t gotten the goaltending support that they thought they were going to.

He writes that the team has not been consistent and missing the playoffs would be a disaster as the team has lost a lot of money.

In the case of saving their season, he writes that the team should look past Matt Duchene and Viktor Stalberg and instead save their money until Henrik Lundqvist is ready to join the team.

Lundqvist, Ek writes, would solve the goaltending issue and be a big draw for fans.

He also notes that Frolunda could once again look at trying to bring in Erik Karlsson who is playing in the Finnish league.

Lundqvist is only planning to join Frolunda if the entire NHL season is cancelled.

Read: Henrik Lundqvist Is Only Playing in Sweden If The Whole Season Is Canceled

Last week Lundqvist and Frolunda announced that he will not join the team as of now.

Lundqvist maintained that his number one goal is to be ready for the Rangers season and he doesn’t want to do anything that could compromise that.

CLICK HERE to see a section that is dedicated to Lundqvist and Europe.

via

Picture: Henrik Lundqvist Wearing A Crown Collection Jersey While Skating With Loui Eriksson

Read: Why Henrik Lundqvist Isn’t Ready To Play In Sweden

Yesterday Henrik Lundqvist announced that he was not yet ready to enter into an agreement with Frolunda, his former team in Sweden, on a contract to play during the lockout.

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.”