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Skatterättslig särbehandling av styrelsearvoden - I ljuset av principerna om neutralitet och likformighet

Barfoed, Johanna LU (2020) JURM02 20201
Department of Law
Faculty of Law
Abstract
In light of the Supreme Administrative Court’s most recent verdict on taxation of directors’ fees, this paper covers the current tax treatment of such remuneration by comparing the directive of board members with that of other similar assignments, all of which regulated by civil legislation. As such, current ruling states that directors’ fees are not to be taxed as income from services, but rather as salary of an employee. The assignments that are subject to comparison are all performed by an individual personally while there is acceptance to tax remuneration attributable to these assignments, as income from services. The differences in taxation result in a heavier tax burden to which board members are subject. Following a comparison of... (More)
In light of the Supreme Administrative Court’s most recent verdict on taxation of directors’ fees, this paper covers the current tax treatment of such remuneration by comparing the directive of board members with that of other similar assignments, all of which regulated by civil legislation. As such, current ruling states that directors’ fees are not to be taxed as income from services, but rather as salary of an employee. The assignments that are subject to comparison are all performed by an individual personally while there is acceptance to tax remuneration attributable to these assignments, as income from services. The differences in taxation result in a heavier tax burden to which board members are subject. Following a comparison of the specific assignments, it appears that only in the case of board members, legal requirements applying to the performer play a decisive role on the tax treatment of directors’ fees.

Additionally, the composition of this paper carries out a case law study illustrating that different aspects of civil law can present multiple alternatives on which taxation can be based. The rules of association law should not solely be a deciding factor when determining if directors’ fees can be allocated to a limited company. Furthermore, assignments performed by a natural person should not prohibit remuneration as such from being invoiced from a separate legal entity, rather than being awarded to the individual. In fact, this essay illustrates, via the case study, that such a circumstance tends to be of insignificant importance when taxing remuneration from other types of assignments. This deduction amplifies the fact that the existing tax treatment of directors’ fees are not only uncanny, but also uncalled-for when using a comparative narrative. The premises under which taxation of directors’ fees are based, can also be prominent and identifiable in other cases as well. Such common grounds should result in an equivalent tax treatment, in order to avoid a system in which certain assignments result in lesser and more favorable tax rate outcomes. Fundamentally, the differential treatment of board members promotes and encourages a non-uniform tax system in which directors’ fees are disfavored unjustifiably. (Less)
Abstract (Swedish)
Uppsatsen behandlar rådande skatterättsliga hantering av styrelsearvoden i ljuset av 2019 års plenimål genom att jämföra styrelseuppdraget med andra civilrättsligt reglerade personliga uppdrag. Likt styrelseuppdraget, utförs dessa andra personliga uppdrag också av en fysisk person som är uppdragstagare men där det råder acceptans att beskatta ersättningen som inkomst hos bolaget, till skillnad från styrelsearvoden som tjänstebeskattas. Styrelsearvoden blir därmed föremål för en tyngre beskattning jämfört med andra civilrättsligt reglerade uppdrag.

Den främsta gemensamma nämnaren som styrelseuppdraget delar med de utvalda uppdragen är att samtliga uppdrag är föremål för civilrättslig lagreglering. Efter en jämförelse av uppdragen framgår... (More)
Uppsatsen behandlar rådande skatterättsliga hantering av styrelsearvoden i ljuset av 2019 års plenimål genom att jämföra styrelseuppdraget med andra civilrättsligt reglerade personliga uppdrag. Likt styrelseuppdraget, utförs dessa andra personliga uppdrag också av en fysisk person som är uppdragstagare men där det råder acceptans att beskatta ersättningen som inkomst hos bolaget, till skillnad från styrelsearvoden som tjänstebeskattas. Styrelsearvoden blir därmed föremål för en tyngre beskattning jämfört med andra civilrättsligt reglerade uppdrag.

Den främsta gemensamma nämnaren som styrelseuppdraget delar med de utvalda uppdragen är att samtliga uppdrag är föremål för civilrättslig lagreglering. Efter en jämförelse av uppdragen framgår att det endast är i styrelseuppdragets fall där ett lagstadgat krav på utövaren får avgörande betydelse vid beskattningen. Denna omständighet bortses från i andra situationer. Den helhetsbedömning som uppdragsersättningar generellt är föremål för i 13 kap. 1 § IL övertrumfas av aktiebolagslagens krav på utföraren av styrelseuppdraget. Intresset för likformighet och neutralitet vid beskattningen talar dock för att alla uppdragsersättningar bör bedömas utifrån samma kriterier oavsett vad uppdraget går ut på. Det är i juridiskt hänseende problematiskt att civilrättslig lagreglering tillmäts avgörande betydelse vid beskattningen av styrelsearvoden, samtidigt som civilrättslig lagreglering i andra uppdragssituationer inte får genomslag vid beskattningen av dessa.

Uppsatsen har därtill utrett hur allokeringsbedömningen kan se ut utifrån rättspraxis. Denna redogörelse illustrerar att civilrätten kan ge olika utfall, vilket i förlängningen innebär att det finns flera olika civilrättsliga alternativ att grunda beskattningen på. Den associationsrättsliga regleringen är inte den enda vägen att gå. Redogörelsen belyser också att rättstillämparen tenderar att vara generös i allokeringsfrågan genom att acceptera aktiebolaget som inkomstmottagare för uppdrag som varit beroende av en viss fysisk person. I ljuset av detta framstår en sträng skatterättslig hantering av styrelsearvoden som inkompatibel och resulterar i en icke-enhetlig beskattningsordning. (Less)
Please use this url to cite or link to this publication:
author
Barfoed, Johanna LU
supervisor
organization
alternative title
The differential tax treatment of directors’ fees - In light of the principles of neutrality and uniformity
course
JURM02 20201
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, styrelsearvoden, beskattning, särbehandling, likformighet, neutralitet
language
Swedish
id
9010057
date added to LUP
2020-06-16 10:58:01
date last changed
2020-06-16 10:58:01
@misc{9010057,
  abstract     = {In light of the Supreme Administrative Court’s most recent verdict on taxation of directors’ fees, this paper covers the current tax treatment of such remuneration by comparing the directive of board members with that of other similar assignments, all of which regulated by civil legislation. As such, current ruling states that directors’ fees are not to be taxed as income from services, but rather as salary of an employee. The assignments that are subject to comparison are all performed by an individual personally while there is acceptance to tax remuneration attributable to these assignments, as income from services. The differences in taxation result in a heavier tax burden to which board members are subject. Following a comparison of the specific assignments, it appears that only in the case of board members, legal requirements applying to the performer play a decisive role on the tax treatment of directors’ fees.

Additionally, the composition of this paper carries out a case law study illustrating that different aspects of civil law can present multiple alternatives on which taxation can be based. The rules of association law should not solely be a deciding factor when determining if directors’ fees can be allocated to a limited company. Furthermore, assignments performed by a natural person should not prohibit remuneration as such from being invoiced from a separate legal entity, rather than being awarded to the individual. In fact, this essay illustrates, via the case study, that such a circumstance tends to be of insignificant importance when taxing remuneration from other types of assignments. This deduction amplifies the fact that the existing tax treatment of directors’ fees are not only uncanny, but also uncalled-for when using a comparative narrative. The premises under which taxation of directors’ fees are based, can also be prominent and identifiable in other cases as well. Such common grounds should result in an equivalent tax treatment, in order to avoid a system in which certain assignments result in lesser and more favorable tax rate outcomes. Fundamentally, the differential treatment of board members promotes and encourages a non-uniform tax system in which directors’ fees are disfavored unjustifiably.},
  author       = {Barfoed, Johanna},
  keyword      = {Skatterätt,styrelsearvoden,beskattning,särbehandling,likformighet,neutralitet},
  language     = {swe},
  note         = {Student Paper},
  title        = {Skatterättslig särbehandling av styrelsearvoden - I ljuset av principerna om neutralitet och likformighet},
  year         = {2020},
}