Stockholm County Administration

Reference number:

11413-2023

Page 70

Kurt Almqvist also stated that the af Klint family considers itself to be "interested parties" in relation to the foundation, which is not the case because the foundation, according to Kurt Almqvist, is a non-profit organization and not a family foundation. For it to be considered a family foundation, the family would have needed to renounce their inheritance rights in relation to the foundation. This did not happen because Vice Admiral Erik af Klint was the sole owner of Hilma af Klint's works when the foundation was established. Despite this, parts of the family have, in opposition to the donor's wishes, sought to take over the foundation, leading to several conflicts.

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Stockholm Administrative Court of Appeal

Reference number:

KR 5823--5827-22 

Page 4

The investigation in the case shows that the foundation has had an annual turnover ranging from 307,957 SEK to 2,347,396 SEK during the taxation years. The foundation incurred a deficit of 250,142 SEK in 2017, but has subsequently had annual surpluses ranging from 383,153 SEK to 1,408,399 SEK. The extent of the foundation's operations and the circumstance that the operations have reported surpluses for several years lead the Administrative Court of Appeal to conclude that the foundation's activities constitute taxable business operations as referred to in Chapter 13, Section 1 of the Income Tax Act. The appeal in this regard must therefore be rejected.

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Stockholm Administrative Court of Appeal

Reference number:

KR 254-12

Page 8

According to the Administrative Court of Appeal, the founder has attributed a special role to the af Klint family in the Foundation to ensure that the affairs of the Foundation are handled as intended. The Administrative Court of Appeal considers that Johan af Klint, in his capacity as chairman, represents the af Klint family and thus has an interest in ensuring that the family's foundation property is managed properly. That he would lack the right to participate in the Foundation's affairs in certain situations appears to be contrary to the founder's intention. As mentioned above, the founder's intention must be respected under foundation law.

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