Leading representative (Swedish: företagsledare) is a tax concept for a close company (fåmansföretag). It refers to a person who, through ownership and position, has significant influence in the company, often an active owner.
If an owner is, or is related to, a leading representative, special tax rules may apply, such as those on qualified shares and the threshold amount on form K10. Skatteverket assesses this case by case. A share ledger showing ownership over time is key evidence, also for the outside-owner rule.
A close company is a company in which four or fewer owners together hold more than half of the votes.
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Qualified shares are shares in close companies covered by the so-called 3:12 rules.
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The threshold amount sets how much dividend or gain in a close company is taxed as capital income.
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The extended close-company definition means more companies can count as close companies under Swedish tax law.
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