- The statement regarding “Assignments as board members in companies and associations – independently conducted activity, VAT” will no longer be applied.
- The Swedish Tax Agency previously stated that board members are not considered to conduct independent economic activity, based on EU court practice.
- This assessment has been confirmed by later EU court rulings.
- The information in the statement is now available in general guidance, making the statement unnecessary.
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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