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Styrelseledamotens skatterättsliga särställning - En analys av möjligheten att "sätta sig på bolag"

Silveira, Alejandro LU (2023) HARH13 20231
Department of Business Law
Abstract (Swedish)
Denna uppsats syftar till att undersöka och klargöra gällande rätt i fråga om styrelseledamöters möjlighet att ta upp sina arvoden till beskattning i bolag. Därutöver ämnar uppsatsen även att sätta reglerna om styrelseledamotsbeskattning i bolag i ett bredare sammanhang. För att uppnå detta syfte kommer uppsatsen att behandla relevant svensk lagstiftning, samt att se till hur denna har tolkats i ett antal rättsfall. För att ge större djup åt uppsatsens analys har även ett antal akademiska artiklar diskuterats.
Uppsatsen når slutsatsen att det är klart att styrelseledamöter inte kan bolagsföra sina inkomster, men att dessa reglers räckvidd i förhållande till andra liknande uppdrag och deras uppdragstagare är oklart.
Abstract
This essay aims to investigate and clarify the current legal landscape in regards to board members’ abilities to tax for their income via their companies. Moreover, the essay also aims to place the rules concerning board members’ taxation via companies in the broader context of the phenomenon of directing personal income to companies. In order to achieve these goals, the essay will discuss relevant Swedish law, as well as its interpretation in a number of court cases. To add further depth to the analysis of the subject, a number of scholarly articles have also been discussed.
The essay concludes that, while current law in regards to board members’ abilities to direct their income to their companies to be taxed therein is clear in that it... (More)
This essay aims to investigate and clarify the current legal landscape in regards to board members’ abilities to tax for their income via their companies. Moreover, the essay also aims to place the rules concerning board members’ taxation via companies in the broader context of the phenomenon of directing personal income to companies. In order to achieve these goals, the essay will discuss relevant Swedish law, as well as its interpretation in a number of court cases. To add further depth to the analysis of the subject, a number of scholarly articles have also been discussed.
The essay concludes that, while current law in regards to board members’ abilities to direct their income to their companies to be taxed therein is clear in that it is simply not allowed, the implications for the broader field of directing income to companies for taxational purposes remains unclear. (Less)
Please use this url to cite or link to this publication:
author
Silveira, Alejandro LU
supervisor
organization
course
HARH13 20231
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt, styrelsearvoden, styrelseledamöter, bolagsföring, skatteallokering
language
Swedish
id
9138719
date added to LUP
2023-09-18 14:46:35
date last changed
2023-09-18 14:46:35
@misc{9138719,
  abstract     = {{This essay aims to investigate and clarify the current legal landscape in regards to board members’ abilities to tax for their income via their companies. Moreover, the essay also aims to place the rules concerning board members’ taxation via companies in the broader context of the phenomenon of directing personal income to companies. In order to achieve these goals, the essay will discuss relevant Swedish law, as well as its interpretation in a number of court cases. To add further depth to the analysis of the subject, a number of scholarly articles have also been discussed.
	The essay concludes that, while current law in regards to board members’ abilities to direct their income to their companies to be taxed therein is clear in that it is simply not allowed, the implications for the broader field of directing income to companies for taxational purposes remains unclear.}},
  author       = {{Silveira, Alejandro}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Styrelseledamotens skatterättsliga särställning - En analys av möjligheten att "sätta sig på bolag"}},
  year         = {{2023}},
}