Gränsbelopp the dividends from close companies (Limited company, sk. Qualifying shares / units as the so-called 3:12-rules of Chapter 57 the Income Tax Act) 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) vid utdelning på kvalificerade aktier/andelar för inkomstår 201o (taxation year 2011) is 127 750 SEK (2,5 times the income of 2010).
Calculation of the threshold amount under the simplification rule: 127 750 kr x (Number of shares held / Total shares ) + (Sparat utdelningsutrymme från förra året x 106,20 %)
Gränsbelopp as The main rule must consider a number of individual factors such as tax base, lönebaserat utrymme och sparat utdelningsutrymme.
Calculation of the threshold as a general rule: Omkostnadsbelopp x 12,20 % + a wage based space + sparat utdelningsutrymme från förra året x 106,20 %.
Read more about the amounts of the state tax and furniture.