Linnéa Back is a partner in Baker McKenzie's Stockholm office and member of the Tax Practice Group. She practices in the areas of tax litigation and tax reorganization for national and international company groups, as well as for small or medium-sized corporations managed by their owners. She has successfully defended private and corporate clients in Swedish tax courts. Mrs. Back was named the Tax Lawyer of the Year in the 2013 Blendows Klientbarometern in Sweden. She regularly holds seminars on tax news and restructuring issues.
Mrs. Back advises corporations in relation to the tax aspects of restructuring and reorganization. She has handled tax matters involving listing companies on the stock exchange, advised in relation to the establishment of business in Sweden and on mergers. She also advises on the tax treatment of various incentive programs. Mrs. Back devotes a large part of her practice to tax disputes and tax litigation and has represented numerous clients before the Tax Authority, applied for advanced rulings by the Board for Advanced Rulings (Skatterättsnämnden) and pleaded against Swedish Tax Authorities in court.
Representative Legal Matters
While practicing in another law firm, Mrs. Back handled the following matters:
- Advised on structural matters in relation to national and international mergers, acquisitions, reorganizations and restructurings.
- Advised on close companies with qualified shares.
- Represented clients in tax litigation in Supreme Administrative Court of Appeal, Administrative Court of Appeal and Administrative Court, in relation to international matters subject to tax treaties, special procedural matters and tax evasion.
- Advised on advanced rulings regarding qualified shares.
- Advised on an investigation regarding aircraft acquisition and aircraft related services subject to value added tax.
- Advised on an investigation regarding property companies and trade of real estate on behalf of a major property group.
- Advised on an investigation regarding deductibility for value added tax from non-taxable operator.
- Advised on an investigation regarding the concept property from a value added tax perspective.
- Advised on the incorporation of incentive program.
Professional Associations and Memberships
- Swedish Bar Association - Member
- Sweden (2010)
- University of Stockholm (LL.M.) (1998)