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.