{"id":887,"date":"2021-01-27T00:00:00","date_gmt":"2021-01-27T00:00:00","guid":{"rendered":"https:\/\/moore-sweeden-ranby.eu3.moore-global.com\/enklare-skatteregler-for-egenforetagare-de-viktiga\/"},"modified":"2021-01-27T00:00:00","modified_gmt":"2021-01-27T00:00:00","slug":"simpler-tax-rules-for-sole-traders-the-important-points","status":"publish","type":"post","link":"https:\/\/www.mooresweden.se\/en\/simpler-tax-rules-for-sole-traders-the-important-points\/","title":{"rendered":"Simpler tax rules for the self-employed \u2013 the most important proposals"},"content":{"rendered":"<p><em>Tax rules for sole proprietorships must be easy to understand. Hans Peter Larsson, <\/em><em>tax manager FAR and one of the experts in the investigation into simplified tax rules, goes through the most central issues.<\/em><\/p>\n<p>In Sweden, sole traders and those running partnerships submit approximately 810,000 tax returns annually. The simplifications currently being introduced are most important for those engaged in agriculture and forestry, and for property owners. However, the rules also affect anyone else wishing to start a business without forming a limited company.<\/p>\n<p><strong>Hans Peter Larsson<\/strong> is the tax responsible FAR and one of the experts in the investigation into simplified tax rules. He believes that understandable rules are an advantage for all parties.<br \/>\n\u2013 The investigation has presented a good basic proposal that should be implemented. Today, important new entrepreneurship, including for young people and new arrivals, is being hampered. Accountants and other advisors also find it difficult to give good advice, as the rules are difficult to understand, comments Hans Peter Larsson.<\/p>\n<p><strong>The most important simplifications proposed in the inquiry are:<\/strong><\/p>\n<ul>\n<li>The allocation to the expansion fund is being removed. Instead, it will be possible to make a higher allocation to the appropriation fund.<\/li>\n<li>Negative interest distribution is proposed to be abolished.<\/li>\n<li>Change in the order of results calculation and company savings.<\/li>\n<li>Simplified calculation of capital-taxed income from business activities.<\/li>\n<\/ul>\n<p>\"It is important that the proposal is now also implemented, but I know that it has encountered strong objections from the Swedish Tax Agency. Parliament therefore needs support to move forward with it,\" says Hans Peter Larsson.<br \/>\nThe inquiry has two tasks. The first is precisely to propose simplifications for sole proprietors, meaning the interim report which is ready and for which the responses to the referral have been collected. The inquiry will also examine the possibility of greatly simplifying tax rules for people in the gig and sharing economy, a task which is due to be completed on 1 July 2021.<\/p>\n<p>\u2013 We are now continuing to develop a method for flat-rate taxation for smaller incomes. If we succeed, it could also become an \u201dentry-level model\u201d for those entrepreneurs who can then go on to form limited companies, Hans Peter Larsson concludes. \u00a0<\/p>\n<p><em>Sofia Hadjipetri Glantz<\/em><\/p>\n<p><strong>Read more<\/strong> Simpler rules for self-employed people \u2013 here are the first proposals <a href=\"https:\/\/www.tidningenresultat.se\/enklare-skatteregler-for-egenforetagare-har-ar-de-forsta-forslagen\/\">https:\/\/www.tidningenresultat.se\/enklare-skatteregler-for-egenforetagare-har-ar-de-forsta-forslagen\/<\/a><\/p>\n<p><em>This article is published in co-operation with Results magazine.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Skatteregler f\u00f6r enskild verksamhet m\u00e5ste bli l\u00e4ttbegripliga. Hans Peter Larsson, skatteansvarig FAR och en av experterna i utredningen om f\u00f6renklade skatteregler, g\u00e5r igenom de mest centrala fr\u00e5gorna. I Sverige l\u00e4mnar gruppen enskilda n\u00e4ringsidkare och de som driver handelsbolag \u00e5rligen ungef\u00e4r 810\u00a0000 deklarationer. F\u00f6renklingarna som \u00e4r p\u00e5 g\u00e5ng \u00e4r allra viktigast f\u00f6r de som driver jord [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"location":[],"class_list":["post-887","post","type-post","status-publish","format-standard","hentry","category-moore-sweden"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Enklare skatteregler f\u00f6r egenf\u00f6retagare - de viktigaste f\u00f6rslagen - Moore Ranby<\/title>\n<meta name=\"description\" content=\"Skatteregler f\u00f6r enskild verksamhet m\u00e5ste bli l\u00e4ttbegripliga. 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