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Sweden: Director’s fees taxed as employment income (high court decision)

Sweden: Director’s fees taxed as employment income

The Swedish high court issued a new decision that affirms the conclusion that director's fees are to be taxed as income from employment.


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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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