Nya 3:12-reglerna – så påverkas du som ägare i fåmansbolag

Skatteregler Regeringen har presenterat sitt förslag till nya 3:12-regler som planeras att börja gälla den 1 januari 2026. På ett webinarium arrangerat av Nordea Private Banking går affärsjuristerna Rickard Krantz och Shirin Persson igenom de viktigaste förändringarna och vad de innebär i praktiken. Här är insikterna.

Nya 3:12-reglerna – så påverkas du som ägare i fåmansbolag
Foto: Adobe Stock.

Syftet är att förenkla och förbättra regelverket för fåmansföretagare. Förslaget är en del av budgetpropositionen för 2026 och väntas beslutas av riksdagen i slutet av 2025.

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.

En gemensam beräkningsregel

I dag finns två alternativ för att beräkna gränsbeloppet för utdelning: huvudregeln och förenklingsregeln. Dessa ersätts av en gemensam beräkningsmodell.

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