So called 3:12 regulations about dividends and taking the salary from your company.
What is 3:12 regulation?
This regulation pinpoints how a company share owners are taxed after taking out the dividends from the company. This regulation will be extended to the capital profit while selling the company.
Who can use the 3:12 regulation?
Owners of the limited company
What is the limited amount (gränsbeloppet) for this?
The owners of the company have every year right for dividends, taxed with 20%, up to a certain limited amount. (The same goes with the selling of the shares).
There are two ways to come up with limited summary. Main regulation and simplification regulation. It is up to the shares owners to decide, which one to use.
What is simplification regulation here?
This means that the limited amount is calculated with a template summary, which are 2,75 basic income amounts. Limited amounts are divided between the shares owners, with the beginning of the year status (1 January).
There is only one template summary per company and it is divided between the owners from the shares percent they owe. Let’s say there are two owners who owns 50 % each, they’ll get half template summary per person.
Template summaries: For 2020 it was 177 100 kr
For 2021 it is 183 700 kr
What is the main regulation?
That means the limited summary is calculated by the cost of the shares you own in your company. Main regulation can also lead, under some circumstances, to calculate the limited amount based on the company’s paid out salaries during the previous financial year.
In order to calculate the salaries, the owners have to take out recommended minimum salary amounts and own at least 4% of the capital in the company. Having done this, it is possible to use the 50% of the company’s total salaries as the limited amount (gränsbelopp).
To take out too little salary from your company can have a big impact on your dividends. So if you want to have a possibility to count on the salaries, it is important for the owners to take out right amount for salary.
Long story, complicated story – we’ll explain further, talk to us.