Recent work | March 6, 2019
Roschier advising in the new SAC yearbook decision (KHO:2019:26)
Roschier successfully represented the management in the new Supreme Administrative Court (SAC) yearbook decision SAC 2019:26 concerning the use of the management holding company.
The SAC considered that the income realized was capital gain, not employment income as the tax authorities had decided after the well-known earlier management holding company decision SAC 2014:66. The new decision clearly shows that just the use of the management holding company and the related party financing with customary leaver terms does not allow the tax authorities to recharacterize the capital gain into the employment income.