A married couple who owned 85% of shares in a company planned to give away 10% of shares to the CEO of the company. The CEO turned to the Swedish tax board to find out if the shares he received would be seen as a tax-free gift or would be taxed as compensation and income.
The fact that he had good salary and the gift was not related to the performance of his job supported his case that the share transfer shouldn't be taxed as income.
Read more about the tax board's decision here: http://foretagsnytt.blinfo.se/GoToArticle.do?number=webb|Kortnytt|1|737
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