Tracks the 183-day condition for Sweden’s employment income tax exemption over any 12-month period. Other conditions apply: a non-Swedish employer, remuneration not borne by its Swedish permanent establishment, and restrictions on hired-out workers. This counter alone does not establish exemption eligibility or tax residency.
https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/individualsandemployees/declaringtaxesforindividuals/thosewhoreceivepaymentfromanonswedishemployer.4.5b35a6251761e6914202ed7.html