The Swedish high court issued a new decision that affirms the conclusion that director's fees are to be taxed as income from employment.
In June 2017, the Swedish Supreme Administrative Court (Högsta förvaltningsdomstolen) upheld the findings of the Council for Advance Tax Rulings (Skatterättsnämnden) that fees paid for the services of a company director are to be treated and taxed as income from employment.
The Swedish high court recently issued another decision, Mål: 3978-18 (16 December 2019), concerning the tax treatment of director's fees, and the court again reached the same conclusion that these fees are to be taxed as income from employment.
Read a December 2019 report prepared by the KPMG member firm in Sweden
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