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Expert Tax Relief for Individuals : Inclusion of Statutory Work-Related Compensation

Cejie, Katia LU (2026) In Domestic Case Law Database
Abstract
Case comment, Sweden HFD 2025 ref. 58. The Supreme Administrative Court held that statutory compensation payable where a client company declined to offer permanent employment fell within the expert tax regime, emphasizing that the decisive factor was the compensation’s link to the work performed rather than who bore its cost.
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to specialist publication or newspaper
publication status
published
subject
keywords
Tax law, Finansrätt, Skatterätt
in
Domestic Case Law Database
publisher
IBFD
language
English
LU publication?
yes
additional info
Available in the digital IBFD collection Domestic Case Law
id
239c2f5e-2eee-495c-aa04-82a5c0a66f2e
date added to LUP
2026-09-13 11:46:55
date last changed
2026-09-22 11:04:25
@misc{239c2f5e-2eee-495c-aa04-82a5c0a66f2e,
  abstract     = {{Case comment, Sweden HFD 2025 ref. 58. The Supreme Administrative Court held that statutory compensation payable where a client company declined to offer permanent employment fell within the expert tax regime, emphasizing that the decisive factor was the compensation’s link to the work performed rather than who bore its cost.}},
  author       = {{Cejie, Katia}},
  keywords     = {{Tax law; Finansrätt; Skatterätt}},
  language     = {{eng}},
  month        = {{06}},
  publisher    = {{IBFD}},
  series       = {{Domestic Case Law Database}},
  title        = {{Expert Tax Relief for Individuals : Inclusion of Statutory Work-Related Compensation}},
  year         = {{2026}},
}