Articles by Malin Andersson
Board fees are to be taxed as income from services – new transition period, according to the Swedish Tax Agency
We have previously reported on a decision by the Supreme Administrative Court (HFD), dated 20 June 2017, in which it was determined that ...
Board fees to be taxed as income from services – but this does not apply to Board assignments established prior to 20 June 2017
We have previously written about a decision by the Supreme Administrative Court (HFD) from 20 June 2017 in which it was determined that ...
Board fees will be taxed as income from services
The Supreme Administrative Court (HFD) has determined in favour of the Council for Advance Tax Ruling’s advance ruling implying that Board ...
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Om du inte får fram något formulär via knappen ovan, klicka här!Regularly recurring visits could constitute a permanent stay in Sweden
According to a very recent advance ruling, regularly recurring visits to Sweden, totalling 111 nights during a twelve month period, are ...
Invoicing Board fees via one’s own limited liability company doesn’t always work tax-wise
According to an advance ruling from the Council for Advanced Tax Rulings, Board fees are to be taxed as income from employment. Only in ...
Create the correct expectations regarding your share-based incentive program
Do you have employees who have received shares and, then, have been disappointed in the fact that they need to pay tax on the benefit? From ...
Let out your house tax-free
The housing shortage in Sweden is a hotly debated topic in Swedish media and among Swedish politicians, not least with regard to finding ...