4 updates tagged dividends.
Ontario's 2026 budget lowers the small-business corporate income tax rate for Canadian-controlled private corporations (CCPCs) from 3.2% to 2.2%, effective July 1, 2026, prorated f…
From 1 January 2026 Sweden's reformed 3:12 rules for owners of closely held companies (fåmansföretag) replace the old choice between the simplification rule and main rule with a si…
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…
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…