There's no tax on gifts in Sweden, and the dividend tax is 30%, compared to 50% or so on salaries. So if the IRS doesn't consider it a compensation for work (wh

There's no tax on gifts in Sweden, and the dividend tax is 30%, compared to 50% or so on salaries. So if the IRS doesn't consider it a compensation for work (which they will, of course) gifting the dividends would mean less tax.