Salary based space (distribution space) for calculation of the threshold as a rule, in their so-called 3:12-rules for the financial year 2010 (taxation year 2011) is:
25 % of cash wages in the enterprise 2009 is the wage-based space you can add to the calculation of the threshold amount.
If wages exceed 3 054 000 SEK (60 times the income 2009) you also include additional 25 % of the excess in the calculation of the threshold amount.
Requirement own löneuttag
A requirement for you to get to with a wage-based space is that you (or related to you) under 2009 has made its own löneuttag in the company or its subsidiaries.
Salary socket shall be at least 509 000 crowns or 305 400 kronor plus 5 % of all salaries in the company and its subsidiaries. There is also a condition that it was you who owned shares in 2010 year input.