Få ut mest av ditt bolag – så planerar du utdelning över tid

Skatteplanering Utdelning är mer än bara ett sätt att ta ut pengar ur bolaget. Med rätt planering kan du minska skatten och få större kontroll över kapitalet. Här delar Tommy Björklund, affärschef och skattejurist på Ludvig & Co, och Peter Dalmalm, chef för företagsaffären på Nordea, sina bästa råd för hur du som vd bygger en långsiktig utdelningsstrategi.

Få ut mest av ditt bolag – så planerar du utdelning över tid
Peter Dalmalm på Nordea och Tommy Björklund på Ludvig & Co. Foto: Adobe Stock/Press.

En bra utdelningsstrategi beror i grund och botten på vad ägarna har för ambition, hur bolaget ser ut idag och hur den långsiktiga planen för bolaget ser ut. Är bolaget i en tillväxt- eller uppbyggnadsfas, finns det stora investeringsbehov eller finns det kapitalöverskott?

Någonting är fel

Du är inloggad som prenumerant hos förlaget Pauser Media, men nånting är fel. På din profilsida ser du vilka av våra produkter som du har tillgång till. Skulle uppgifterna inte stämma på din profilsida – vänligen kontakta vår kundtjänst.

– Innan ett beslut om utdelning tas är vår rekommendation att säkerställa att det finns kapital kvar i bolaget för att uppfylla den plan som finns, samt ha en tillräcklig buffert för att kunna hantera till exempel nedgångar i konjunktur, ökad konkurrens eller kostnadsökningar, säger Peter Dalmalm.

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