Styrelseledamotens skatterättsliga särställning - En analys av möjligheten att "sätta sig på bolag"

Sammanfattning: This essay aims to investigate and clarify the current legal landscape in regards to board members’ abilities to tax for their income via their companies. Moreover, the essay also aims to place the rules concerning board members’ taxation via companies in the broader context of the phenomenon of directing personal income to companies. In order to achieve these goals, the essay will discuss relevant Swedish law, as well as its interpretation in a number of court cases. To add further depth to the analysis of the subject, a number of scholarly articles have also been discussed. The essay concludes that, while current law in regards to board members’ abilities to direct their income to their companies to be taxed therein is clear in that it is simply not allowed, the implications for the broader field of directing income to companies for taxational purposes remains unclear.