It is demonstrated that the coupling between spin and orbital moments in ma
gnetic systems may-for certain materials-be reversed from antiparallel to p
arallel, via the influence of ligand states. This is exemplified by first-p
rinciples calculations for an intermetallic compound VAu4, but the effect m
ay be found also in other classes of materials. From a computational analys
is of the influence of the ligand states, and from an expression based on p
erturbation theory, we show that ligand states, that traditionally are know
n only to quench the orbital moment, may produce anomalous orbital moments
that violate Hunds third rule.