Invoicing of board fees from own company has for a long time been possible until the Supreme Administrative Court (SAC) made it almost impossible in a renowned verdict from 2017.
In the verdict mentioned above, SAC expressed that board positions are of particular personal nature, which by the Swedish Companies Act stipulate that board positions can only be held by a physical person and thereby only be taxed as employment income. However, if the board position is temporary and specially defined to a one-time point effort by a so-called board professional, there is a possibility to tax the board fees as business income.
Source Skeppbronskatt
Latest Posts in "Sweden"
- Allocation of Input VAT: Deductions, Private Use, and Restrictions under Swedish and EU Law
- Allocation of Input VAT in Mixed Activities: New Guidelines from 2025 and EU Directive Application
- Sweden Updates VAT Guidance on Business Asset Transfers Effective September 30
- Sweden Updates VAT Guidance on Asset Transfers in Business Transfers
- Swedish Court Confirms EU VAT Deduction Methods for Mixed Property Companies
