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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.
Continue reading: Sweden: Challenges in an International Context on the Handling of Board Fees
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