Dividends paid by limited liability companies taxed as normal Income from capital (state tax 30 % ). Dividends paid by limited companies covered by them so-called. 3:12-Rules (fåmansbolag or FÅAB, fåmansbolagsreglerna) should be treated in a special way for tax.
Tax may therefore be more advantageous for a shareholder to withdraw the profits from his company dividends instead of salary (taxed as earned income). The reason for this is the tax rate for capital income is only 30%, which in most cases is lower than the progressive tax on income of service (made up of council tax + state tax on earned income above threshold). In addition, there employer contributions for the company for 31.42% (2010) for all income that is taxed as income from services rather than corporation (which is only 26.3% 2010) if the gain is taken out as dividends.
Close company rules govern how part of a distributed profit (dividend) as a shareholder of a closely held companies (see Chapter 56 ITA) will take up to taxation as income (instead of capital income).
Close company rules will apply to all shares and units that are considered qualifying income tax law (Qualifying shares -57:4 THE). In short, become shares / units qualified for the taxpayer (shareholder) or related to him has worked in the company.
Close company rules came into being in connection with tax reform 1990-91 and has undergone many changes over the years. The last major change occurred fr.om. 2006 and was based in part on a report to the Minister of Finance from Edinburg, Hansson and Lodin.
Close company rules provide for the calculation of a gränsbeloppexempted from taxation of services and to be taxed as capital income rather than. Two rules are for calculating the threshold, Simplification rule and the main rule. Read more about the rules by clicking below:
1. Calculation of the threshold amount under the simplification rule.