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.
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.

Catrin Åkerlund. Foto: Grant Thornton / Adobe Stock
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– Dels att 4-procentspärren försvinner, dels att grundbeloppet fördelas mellan alla kvalificerade aktier man äger vid årets början.
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


