Gränsbelopp at dividends from closely held companies (Limited company, sk. Qualifying shares / units as the so-called 3:12-rules of Chapter 57 in ITA) can be calculated out according to two rules: Simplification rule and General rule.
Gränsbelopp as Förenklingsregeln (flat-rate distribution according to their so-called 3:12-Rules)the distribution of qualified shares / units for income year 201o (taxation year 2011) is127750 SEK (2,5 times the income of 2010).
Calculation of the threshold amount under the simplification rule: 127750 kr x (Number of shares held / Total shares ) + (Saved distribution space from last year x 106.20%)
Gränsbelopp as The main rule must consider a number of individual factors such as tax base, wage-based space and saved the distribution space.
Calculation of the threshold as a general rule: Omkostnadsbelopp x 12,20 % + a wage-based space + Saved distribution space from last year x 106.20%.
Read more about the amounts of the state tax and furniture.