Nya 3:12-reglerna: De dolda fällorna inför årsskiftet

Skatt När de nya 3:12-reglerna träder i kraft den 1 januari 2026 förändras beräkningen av lågbeskattad utdelning i grunden. Men flera av effekterna är mindre synliga och kan påverka företagare som inte agerar i tid. Det säger Catrin Åkerlund, skatteexpert på Grant Thornton och en av experterna i den statliga 3:12-utredningen.

Nya 3:12-reglerna: De dolda fällorna inför årsskiftet
Catrin Åkerlund. Foto: Grant Thornton / Adobe Stock

När huvudregeln och förenklingsregeln ersätts av en gemensam beräkning förändras förutsättningarna för i stort sett alla fåmansföretagare. Två riskområden sticker ut särskilt tydligt, enligt Catrin Åkerlund.

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.

– Dels att 4-procentspärren försvinner, dels att grundbeloppet fördelas mellan alla kvalificerade aktier man äger vid årets början.

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