---
title: PwC | Tax matters – The Swedish tax blog | Malin Andersson
description: "\n Malin Andersson arbetar med nationell och internationell personbeskattning på PwC:s kontor i Göteborg. Malin är specialiserad på incitamentsprogram, riskkapitalinvesteringar och övriga kapitalinvesteringar. Malin har tidigare arbetat på PwC:s kontor i Stockholm och på PwC i London under en kortare period. \n
010-212 81 60, \n
malin.m.andersson@pwc.com \n
\n Malin Andersson works with national and international personal income taxation at PwC’s Gothenburg office. Malin specialises in incentive programmes, venture capital investments and other capital investments. Malin used to work at PwC’s Stockholm office, and she also worked for a short time at PwC in London. \n
+46 10 212 81 60\n
"
image: https://blogg.pwc.se/hubfs/tax-matters-thumb-1200x630.jpg
---
[](https://blogg.pwc.se/)
## Tax matters - Sweden's tax blog
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# Artiklar av Malin Andersson
Malin Andersson arbetar med nationell och internationell personbeskattning på PwC:s kontor i Göteborg. Malin är specialiserad på incitamentsprogram, riskkapitalinvesteringar och övriga kapitalinvesteringar. Malin har tidigare arbetat på PwC:s kontor i Stockholm och på PwC i London under en kortare period.
010-212 81 60, [malin.m.andersson@pwc.com](mailto:malin.m.andersson@pwc.com)
Malin Andersson works with national and international personal income taxation at PwC’s Gothenburg office. Malin specialises in incentive programmes, venture capital investments and other capital investments. Malin used to work at PwC’s Stockholm office, and she also worked for a short time at PwC in London.
+46 10 212 81 60
[ Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/board-fees-are-to-be-taxed-as-income-from-services-new-transition-period-according-to-the-swedish-tax-agency)
### [Board fees are to be taxed as income from services – new transition period, according to the Swedish Tax Agency](https://blogg.pwc.se/taxmatters-en/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 fees paid to \[...\]
[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)
Contact: [Malin Andersson](https://blogg.pwc.se/taxmatters-en/author/malin-andersson)
11 October 2017|Read time: 4 min
[ Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/board-fees-to-be-taxed-as-income-from-services-but-this-does-not-apply-to-board-assignments-established-prior-to-20-june-2017)
### [Board fees to be taxed as income from services – but this does not apply to Board assignments established prior to 20 June 2017](https://blogg.pwc.se/taxmatters-en/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 fees to Board \[...\]
[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)
Contact: [Malin Andersson](https://blogg.pwc.se/taxmatters-en/author/malin-andersson)
3 July 2017|Read time: 3 min
[ Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/board-fees-will-be-taxed-as-income-from-services)
### [Board fees will be taxed as income from services](https://blogg.pwc.se/taxmatters-en/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 fees are to \[...\]
[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)
Contact: [Malin Andersson](https://blogg.pwc.se/taxmatters-en/author/malin-andersson)
22 June 2017|Read time: 3 min
[ Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/regularly-recurring-visits-could-constitute-a-permanent-stay-in-sweden)
### [Regularly recurring visits could constitute a permanent stay in Sweden](https://blogg.pwc.se/taxmatters-en/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 considered to \[...\]
[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)
Contact: [Malin Andersson](https://blogg.pwc.se/taxmatters-en/author/malin-andersson)
13 February 2017|Read time: 4 min
[ Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/invoicing-board-fees-via-ones-own-limited-liability-company-doesnt-always-work-tax-wise)
### [Invoicing Board fees via one’s own limited liability company doesn’t always work tax-wise](https://blogg.pwc.se/taxmatters-en/invoicing-board-fees-via-ones-own-limited-liability-company-doesnt-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 exceptional ca \[...\]
[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)
Contact: [Malin Andersson](https://blogg.pwc.se/taxmatters-en/author/malin-andersson)
31 January 2017|Read time: 6 min
[ Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/create-the-correct-expectations-regarding-your-share-based-incentive-program)
### [Create the correct expectations regarding your share-based incentive program](https://blogg.pwc.se/taxmatters-en/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 our experi \[...\]
[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)
Contact: [Malin Andersson](https://blogg.pwc.se/taxmatters-en/author/malin-andersson)
16 January 2017|Read time: 5 min
[ Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/let-out-your-house-tax-free)
### [Let out your house tax-free](https://blogg.pwc.se/taxmatters-en/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 future accomm \[...\]
[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)
Contact: [Malin Andersson](https://blogg.pwc.se/taxmatters-en/author/malin-andersson)
11 November 2015|Read time: 4 min
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