[gebe]

I don't know how it would work out in this particular case (there might be other juridical complications) but Sweden has no taxes (any longer) on gifts.

[mseebach]

You can't give a gift to employees. Otherwise everybody would get part of their salary as a gift.

[obtu]

But once the dividend tax is paid to make the money Notch's, and not Mojang's, the money no longer comes from the employer, does it? </not-an-accountant>