3 updates tagged 3 12 rules.
Sweden's overhauled 3:12 rules entered into force on January 1, 2026, merging the old simplified and main rules into one model. The tax-free-style dividend threshold now combines a…
From 1 January 2026 the 3:12 rules for owners of Swedish famansforetag are reformed (SFS 2025:1361). A single unified grundbelopp of SEK 322,400 (4x inkomstbasbelopp) replaces the…
As of 1 January 2026 Sweden's reformed 3:12 rules replace the dual-track model with a unified calculation: a basic dividend allowance of four income base amounts (SEK 322,400 for 2…