Yes, which is why this only matters when the person in questions works in the company. In the Swedish system there's a rule whereby you accumulate something ba

Yes, which is why this only matters when the person in questions works in the company. In the Swedish system there's a rule whereby you accumulate something based on wages paid, and where you can thus avoid part of the sale counting towards income, provided that you've paid people so much in salaries that your work can be seen as a small part. What I'm sort of arguing for though, is to tax work less, so as to encourage it.