{"version":"1.0","provider_name":"Ranby Moore","provider_url":"https:\/\/www.mooresweden.se\/en","title":"Omarbetat f\u00f6rslag till nya 3:12-regler 2018","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"A0pSV4GrkG\"><a href=\"https:\/\/www.mooresweden.se\/en\/omarbetat-forslag-till-nya-3-12-regler-2018\/\">Revised proposal for new 3:12 rules 2018<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.mooresweden.se\/en\/omarbetat-forslag-till-nya-3-12-regler-2018\/embed\/#?secret=A0pSV4GrkG\" width=\"600\" height=\"338\" title=\"\u201cOmarbetat f\u00f6rslag till nya 3:12-regler 2018\u201d \u2014 Moore Ranby\" data-secret=\"A0pSV4GrkG\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\" data-no-translation-title=\"\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.mooresweden.se\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>","description":"Regeringen har arbetat om det f\u00f6rslag till nya 3:12-regler som l\u00e4mnades i november 2016. I ett utkast till lagr\u00e5dsremiss f\u00f6resl\u00e5s bland annat att ber\u00e4kningen av det l\u00f6nebaserade utrymmet \u00e4ndras, kapitalandelskravet utformas som ett tak f\u00f6r det l\u00f6nebaserade utrymmet, uppr\u00e4kningen av sparat utdelningsutrymme begr\u00e4nsas, taket f\u00f6r utdelning och kapitalvinst h\u00f6js och att skattesatsen f\u00f6r utdelning och kapitalvinst \u00f6ver takbeloppet ligger kvar p\u00e5 30 procent. \u00a0"}