{"product_id":"styrelsearvode-arvodesbeslut-aktiebolag-2027","title":"Board Remuneration \u0026 Fee Decisions 2026\/2027 – General Meeting, Minutes \u0026 Excel | Word\/PDF","description":"\u003csection class=\"mb-product-description\"\u003e\n\u003ch2\u003eBoard remuneration and fee resolutions – template package for limited companies\u003c\/h2\u003e\n\n\u003cp\u003eDoes a limited company need to determine or administer compensation for the chairman of the board and board members? This package provides \u003cstrong\u003eproposals for board remuneration, shareholder meeting resolutions, minutes attachments, fee notifications, payment journals, control checklists, and an Excel register\u003c\/strong\u003e. The templates help you document decisions per individual and follow up on payments without conflating company law, tax issues, and internal authorization.\u003c\/p\u003e\n\n\u003cdiv style=\"padding:19px 22px;margin:19px 0;border-radius:12px;border:2px solid #23838d;background:#edf7f7\"\u003e\n\n\u003ch3 style=\"margin-top:0\"\u003e01. Package contents\u003c\/h3\u003e\n\n\u003cp\u003e\u003cstrong\u003e7 editable Word documents (DOCX), 7 corresponding searchable PDF files, and 1 Excel workbook (XLSX).\u003c\/strong\u003e A total of 15 files in a digital ZIP package. Five Swedish working templates, one Swedish user guide, and one separate English user guide. 2027 edition.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\u003cdiv style=\"padding:19px 22px;margin:19px 0;border-radius:12px;border:2px solid #b6cdda;background:#f3f7fa\"\u003e\n\n\u003ch3 style=\"margin-top:0\"\u003e02. What the files contain\u003c\/h3\u003e\n\n\u003cp\u003eIndividual remuneration proposals, meeting minutes attachment, notifications to board members, payment and authorization documentation, control and discrepancy checklists, and an administrative Excel tool. The Excel file contains nine tabs: dashboard, shareholder resolutions, board members, fees, payments, expense reimbursements, controls, discrepancies, and reading instructions.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\u003ch2\u003eComplete file list – 15 files\u003c\/h2\u003e\n\n\u003cdiv style=\"overflow-x:auto\"\u003e\u003ctable style=\"border-collapse:collapse;width:100%;font-size:.95em\"\u003e\n\n\u003cthead\u003e\u003ctr style=\"background:#eaf2f5\"\u003e\n\n\u003cth style=\"padding:10px\"\u003eNo.\u003c\/th\u003e\n\n\u003cth\u003eDocument\u003c\/th\u003e\n\n\u003cth\u003eUsage\u003c\/th\u003e\n\n\u003cth\u003eFormat\u003c\/th\u003e\n\n\n\u003c\/tr\u003e\u003c\/thead\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003e01\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003e\u003cstrong\u003eProposal for board remuneration\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003eIndividual fee proposal for the general meeting.\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003e02\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003e\u003cstrong\u003eShareholder resolution on board remuneration\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003eMinutes attachment with compensation decisions per member.\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003e03\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003e\u003cstrong\u003eFee notification and receipt\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003eInformation for the member and confirmation of receipt.\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003e04\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003e\u003cstrong\u003ePayment and authorization documentation\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003eAdministrative journal for gross fees and separately assessed tax.\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003e05\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003e\u003cstrong\u003eControl and discrepancy checklist\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003eDecision, reporting, and archiving control.\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003e06\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003e\u003cstrong\u003eSwedish user guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003eLegal boundaries, workflow, examples, and sources.\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003e07\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003e\u003cstrong\u003eEnglish User Guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003eEnglish guidance for the Swedish working templates.\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003e08\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003e\u003cstrong\u003eExcel register for board remuneration 2027\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003eNine tabs with dashboard and administrative registers. No automatic tax rates.\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border:1px solid #dce5e9\"\u003eXLSX\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\u003c\/div\u003e\n\n\u003ch2\u003eWho decides on board remuneration?\u003c\/h2\u003e\n\n\u003cp\u003eAccording to \u003cstrong\u003eChapter 8, Section 23 a of the Swedish Companies Act (2005:551)\u003c\/strong\u003e, the general meeting shall decide on remuneration and other compensation for board assignments to each of the board members. It is therefore important to specify the \u003cstrong\u003erecipient, gross remuneration, any other compensation, and the period the decision covers\u003c\/strong\u003e. Special compensation under Chapter 16 of the Companies Act is subject to additional rules and is not automatically covered by this standard package.\u003c\/p\u003e\n\n\u003cp\u003eA minutes attachment is \u003cstrong\u003enot always a complete set of meeting minutes\u003c\/strong\u003e; the regular minutes must also comply with the rules regarding, among other things, notices of meeting, resolutions, voting lists, and verification. The individual receipt is not a new fee decision.\u003c\/p\u003e\n\n\u003ch2\u003eHow is board remuneration taxed?\u003c\/h2\u003e\n\n\u003cp\u003eAccording to the Swedish Tax Agency's guidance and precedent from \u003cstrong\u003eHFD 2017 ref. 41\u003c\/strong\u003e, board remuneration is generally taxed as income from employment. The fact that a board member has F-tax (self-employment tax) or invoices through their own limited company does not automatically mean the compensation can be taxed as business income. Board remuneration is normally compensation subject to social security contributions; deductions, employer contributions, and employer returns need to be handled for the individual payment according to current regulations.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eNo fixed percentages for tax deductions or employer contributions have been pre-programmed.\u003c\/strong\u003e A special assessment is needed for, among other things, limited tax liability, international board assignments, other forms of compensation, age-related contributions, and any exemptions.\u003c\/p\u003e\n\n\u003ch2\u003eExcel for board remuneration – nine tabs\u003c\/h2\u003e\n\n\u003cp\u003eThe workbook helps keep track of decision IDs, members, decided gross amounts, actual payments, expense reimbursements, and controls. A net amount can only be calculated after the user has manually entered both the gross amount and the correct tax deduction based on separate payroll processing. The dashboard displays registered items but \u003cstrong\u003ecan never prove that a shareholder resolution is valid or that the tax is correct\u003c\/strong\u003e.\u003c\/p\u003e\n\n\u003ch2\u003eHow to use the templates\u003c\/h2\u003e\n\n\u003col\u003e\n\n\u003cli\u003eReview existing shareholder resolutions, articles of association, appointment periods, and the role of each member.\u003c\/li\u003e\n\n\u003cli\u003ePrepare fee proposals separately for each member, including zero amounts where applicable.\u003c\/li\u003e\n\n\u003cli\u003ePass resolutions at a duly convened general meeting and use the fee attachment with the complete minutes.\u003c\/li\u003e\n\n\u003cli\u003eInform each member and reconcile that no notification deviates from the decided compensation.\u003c\/li\u003e\n\n\u003cli\u003ePerform individual tax and employer contribution assessments before payment.\u003c\/li\u003e\n\n\u003cli\u003eDocument payment, authorization, verification, and employer return checks.\u003c\/li\u003e\n\n\u003cli\u003eFollow up on administrative discrepancies and preserve documentation with reasonable access restrictions.\u003c\/li\u003e\n\n\n\u003c\/ol\u003e\n\n\u003ch2\u003eFrequently asked questions\u003c\/h2\u003e\n\n\u003ch3\u003eCan the board decide its own remuneration?\u003c\/h3\u003e\n\n\u003cp\u003eStandard board remuneration is decided by the general meeting in accordance with Chapter 8, Section 23 a of the Companies Act, not by the board deciding on its own compensation in a regular board meeting.\u003c\/p\u003e\n\n\u003ch3\u003eIs a total sum for the entire board sufficient?\u003c\/h3\u003e\n\n\u003cp\u003eThe general meeting's resolution must include remuneration and other compensation for each of the board members. Therefore, use an individual allocation in the resolution.\u003c\/p\u003e\n\n\u003ch3\u003eCan the board member invoice the fee from their own company?\u003c\/h3\u003e\n\n\u003cp\u003eThat does not automatically change the tax treatment. Board remuneration is normally taxed as income from employment per HFD 2017 ref. 41; exceptions must be assessed separately.\u003c\/p\u003e\n\n\u003ch3\u003eDoes the Excel file calculate employer contributions and tax?\u003c\/h3\u003e\n\n\u003cp\u003eNo. The Excel register is for administrative control only. For net amounts, tax deductions must be entered manually after separate assessment.\u003c\/p\u003e\n\n\u003ch3\u003eAre English contract documents included?\u003c\/h3\u003e\n\n\u003cp\u003eNo. The working documents are in Swedish. An English user guide is included.\u003c\/p\u003e\n\n\u003ch2\u003eRelated templates for limited companies\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e\u003ca href=\"\/en\/products\/protokoll-arsstamma-aktiebolag-mall\"\u003eMinutes of Annual General Meeting – limited company\u003c\/a\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003ca href=\"\/en\/products\/javsdeklaration-javsprotokoll-aktiebolag-2027\"\u003eDeclaration of conflict of interest and conflict protocol – limited company\u003c\/a\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003ca href=\"\/en\/products\/dagordning-konstituerande-styrelsemote-aktiebolag\"\u003eAgenda for constituent board meeting\u003c\/a\u003e\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch2\u003eOfficial legal sources\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e\u003ca href=\"https:\/\/www.riksdagen.se\/sv\/dokument-och-lagar\/dokument\/svensk-forfattningssamling\/aktiebolagslag-2005551_sfs-2005-551\/\"\u003eThe Swedish Companies Act (2005:551), especially Chapter 8, Section 23 a and Chapter 7 on general meetings\u003c\/a\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003ca href=\"https:\/\/www4.skatteverket.se\/rattsligvagledning\/edition\/2026.9\/331005.html\"\u003eSwedish Tax Agency – board remuneration and income from employment\u003c\/a\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003ca href=\"https:\/\/www4.skatteverket.se\/rattsligvagledning\/edition\/2026.2\/1319.html\"\u003eSwedish Tax Agency – compensation for work subject to contributions\u003c\/a\u003e\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003cp\u003e\u003csmall\u003eInternal AI-assisted legal source and file review conducted on October 20, 2026. No external attorney or tax advisor has reviewed this product. The templates are general documentation aids and must be adapted to the individual company.\u003c\/small\u003e\u003c\/p\u003e\u003c\/section\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":55898411958614,"sku":"ARVODE-AB-2027","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/styrelsearvode-arvodesbeslut-2027-huvudbild.webp?v=1792466945","url":"https:\/\/mallbutiken.se\/en\/products\/styrelsearvode-arvodesbeslut-aktiebolag-2027","provider":"Mallbutiken","version":"1.0","type":"link"}