The Swedish Supreme Administrative Court: Director’s fees to be treated as income from employment

Director’s fees are usually income from employment

The Swedish Supreme Court has published a new ruling about director's fees.



Johnny Ekström

Auktoriserad skatterådgivare personbeskattning

KPMG i Sverige


In a TaxNews in June 2017 we wrote about a ruling from the Swedish Supreme Administrative Court (SAC) that confirmed the decision from The Council for Advance Tax Rulings (Skatterättsnämnden) concerning fees for the services of a company director to be treated as income from employment. The SAC has now published another ruling about director's fees where the court, overall, comes to the same conclusion.

Welcome to contact us if you wish to discuss if your arrangements are in line with the SAC rulings.

Read more:
The article in Swedish

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