Gifted shares can be considered as a tax-free gift depending on the purpose of the transfer

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

Recent Posts

Swedish Accounting News: 5 Updates for July 2025 - Leinonen
July 25, 2025

Swedish Accounting News: 5 Updates for July 2025

Summer 2025 has seen some significant updates to accounting, payroll reporting and tax in Sweden. From published updates to K2 and K3 regulations, to clarifications…

Continue reading
June 2025 News for Foreign-owned Businesses in Sweden - Leinonen
June 27, 2025

June 2025 News for Foreign-owned Businesses in Sweden

Staying informed on ever changing Swedish and European Union (EU) business regulations will help keep your foreign-owned business in Sweden thriving. Leinonen Sweden keeps tabs…

Continue reading
Inspection fee Clarification, and Other Swedish Accounting News for May 2025 - Leinonen
May 29, 2025

Inspection fee Clarification, and Other Swedish Accounting News for May 2025

The Swedish Tax Authority has released new clarifications on inspection fees, while recently published figures showed a decrease in Sweden’s GDP and stabilisation of production…

Continue reading