{"id":466,"date":"2020-09-30T06:03:41","date_gmt":"2020-09-30T06:03:41","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=466"},"modified":"2020-09-30T06:03:41","modified_gmt":"2020-09-30T06:03:41","slug":"styrelsearvode-som-inkomst-i-enskild-firma","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=466","title":{"rendered":"Styrelsearvode som inkomst i enskild firma"},"content":{"rendered":"<p>Skatter\u00e4ttsn\u00e4mnden (SRN)\u00a0har i f\u00f6rhandsbesked 71-19\/D fastst\u00e4llt att styrelsearvode ska beskattas i inkomstslaget tj\u00e4nst \u00e4ven om det fakturerats fr\u00e5n en enskild firma. I det aktuella fallet hade en fysisk person X uppdrag som styrelseledamot i flera aktiebolag samt i en ideell f\u00f6rening. Styrelsearvodena uppgick till ca 400.000 kr f\u00f6r de olika uppdragen och betalningen g\u00f6rs till X:s privata bankkonton. Ut\u00f6ver de externa styrelseuppdragen bedriver X enskild n\u00e4ringsverksamhet. Enligt SRN \u00e4r ett av kraven f\u00f6r att inkomster ska anses vara n\u00e4ringsverksamhet att verksamheten bedrivs sj\u00e4lvst\u00e4ndigt. I det aktuella fallet ans\u00e5g SRN att uppdragen \u00e4r av personlig natur och att X i egenskap av styrelseledamot inte kan agera sj\u00e4lvst\u00e4ndigt gentemot uppdragsgivarna, varmed arvodena ska beskattas i inkomstslaget tj\u00e4nst hos X.<\/p>\n<p>F\u00f6rhandsbeskedet \u00e4r \u00f6verklagat till H\u00f6gsta f\u00f6rvaltningsdomstolen.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Skatter\u00e4ttsn\u00e4mnden (SRN)\u00a0har i f\u00f6rhandsbesked 71-19\/D fastst\u00e4llt att styrelsearvode ska beskattas i inkomstslaget tj\u00e4nst \u00e4ven om det fakturerats fr\u00e5n en enskild firma. I det aktuella fallet hade en fysisk person X uppdrag som styrelseledamot i flera aktiebolag samt i en ideell&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-466","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/466","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=466"}],"version-history":[{"count":1,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/466\/revisions"}],"predecessor-version":[{"id":467,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/466\/revisions\/467"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}