{"id":440,"date":"2020-02-27T14:44:26","date_gmt":"2020-02-27T14:44:26","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=440"},"modified":"2020-02-27T14:44:26","modified_gmt":"2020-02-27T14:44:26","slug":"skattefria-gavor-av-aktier-till-anstalld","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=440","title":{"rendered":"Skattefria g\u00e5vor av aktier till anst\u00e4lld"},"content":{"rendered":"<p>Skatter\u00e4ttsn\u00e4mnden (SRN)\u00a0har i f\u00f6rhandsbesked 91-19\/1 fastst\u00e4llt att en g\u00e5va av aktier fr\u00e5n en \u00e4gare till ett f\u00e5mansf\u00f6retag till en anst\u00e4lld n\u00e4rst\u00e5ende skulle betraktas som skattefria g\u00e5vor. I det aktuella fallet ans\u00e5g SRN att g\u00e5vorna utgjorde ett led i ett generationsskifte, att g\u00e5votagaren tagit ut marknadsm\u00e4ssig l\u00f6n samt att g\u00e5van haft ett annat syfte \u00e4n att bel\u00f6na g\u00e5votagaren f\u00f6r dennes arbetsprestation. G\u00e5vorna har enligt SRN grund i den n\u00e4ra relationen mellan \u00f6verl\u00e5taren och g\u00e5votagaren samt en \u00f6nskan\u00a0att f\u00f6retaget ska leva vidare inom familjen.<\/p>\n<p>F\u00f6rhandsbeskedet \u00e4r i skrivande stund inte \u00f6verklagat.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Skatter\u00e4ttsn\u00e4mnden (SRN)\u00a0har i f\u00f6rhandsbesked 91-19\/1 fastst\u00e4llt att en g\u00e5va av aktier fr\u00e5n en \u00e4gare till ett f\u00e5mansf\u00f6retag till en anst\u00e4lld n\u00e4rst\u00e5ende skulle betraktas som skattefria g\u00e5vor. I det aktuella fallet ans\u00e5g SRN att g\u00e5vorna utgjorde ett led i ett generationsskifte,&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-440","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/440","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=440"}],"version-history":[{"count":2,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/440\/revisions"}],"predecessor-version":[{"id":442,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/440\/revisions\/442"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}