{"id":437,"date":"2020-01-31T09:27:20","date_gmt":"2020-01-31T09:27:20","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=437"},"modified":"2020-01-31T09:27:20","modified_gmt":"2020-01-31T09:27:20","slug":"styrelsearvoden-beskattas-som-tjansteinkomst","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=437","title":{"rendered":"Styrelsearvoden beskattas som tj\u00e4nsteinkomst"},"content":{"rendered":"<p>H\u00f6gsta f\u00f6rvaltningsdomstolen (HFD) har i m\u00e5l nr 3978-18 fastst\u00e4llt att ers\u00e4ttning som ett aktiebolag f\u00e5r f\u00f6r del\u00e4garens arbete som styrelseledamot i ett annat f\u00f6retag ska beskattas som en privat tj\u00e4nsteinkomst. I det aktuella fallet var det en advokat som bedrev verksamhet i eget aktiebolag. Advokaten hade flera uppdrag som styrelseledamot, varav ett var som styrelseordf\u00f6rande i ett st\u00f6rre aktiebolag. Styrelsearvodet betalades till advokatens aktiebolag. Advokaten ans\u00f6kte om f\u00f6rhandsbesked hos Skatter\u00e4ttsn\u00e4mnden (SRN), vilka ans\u00e5g att styrelseuppdrag anses vara personliga och d\u00e4rmed ska tj\u00e4nstebeskattas hos \u00e4garen. F\u00f6rhandsbeskedet \u00f6verklagades till HFD, vilka dock var av samma uppfattning som SRN.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f6gsta f\u00f6rvaltningsdomstolen (HFD) har i m\u00e5l nr 3978-18 fastst\u00e4llt att ers\u00e4ttning som ett aktiebolag f\u00e5r f\u00f6r del\u00e4garens arbete som styrelseledamot i ett annat f\u00f6retag ska beskattas som en privat tj\u00e4nsteinkomst. I det aktuella fallet var det en advokat som bedrev&hellip; <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-437","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/437","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=437"}],"version-history":[{"count":1,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/437\/revisions"}],"predecessor-version":[{"id":438,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/437\/revisions\/438"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}