Sweden: Extension in scope and time of government study of “3:12 rules”
The government has extended, in scope and time, the study of the “3:12 rules”
The government has extended, in scope and time, the study of the “3:12 rules”
The government has extended, in scope and time, the study of the “3:12 rules” that limit the ability of closely-held or family-owned companies to pay preferentially-taxed dividends, instead of higher-taxed employment income, to its owners.
The study, which was initiated by the prior government (read TaxNewsFlash), will now also review how the 3:12 rules can be changed to make the special relief rules for so-called qualified employee options more effective in attracting and retaining key talent.
In addition, the study was originally due by 29 March 2024, but now must be reported by 31 May 2024.
Read a September 2023 report (Swedish) prepared by the KPMG member firm in Sweden
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