Dividend close company – lump sum

Dividend close company – Schablonregel

Distributions from limited liability companies in which 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.

Schablonregel

According to the standard rule, this year's threshold amount from the income year 2012 added to 275% the income year preceding the tax year (250% income years 2009-2011, 200% income years 2007 and 2008, and 150% income year 2006). The lump sum is distributed with equal amount of shares in the company.

Dividend close company – lump sum 2013

Income year Amount
2013 150 150
2012 143 275
2011 127 750

This means that you as a close company shareholders may collect a dividend equivalent lump sum to 20 % tax.