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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