{"id":907,"date":"2019-05-23T00:00:00","date_gmt":"2019-05-23T00:00:00","guid":{"rendered":"https:\/\/moore-sweeden-ranby.eu3.moore-global.com\/beslut-om-nya-regler-for-generationsskiften-i-fama\/"},"modified":"2019-05-23T00:00:00","modified_gmt":"2019-05-23T00:00:00","slug":"decision-on-new-rules-for-generational-transfers-in-family-businesses","status":"publish","type":"post","link":"https:\/\/www.mooresweden.se\/en\/decision-on-new-rules-for-generational-transfers-in-family-businesses\/","title":{"rendered":"Decision on new rules for generational change in closely held companies"},"content":{"rendered":"

Background<\/strong>
\nThe so-called 3:12 rules for owners of closely held companies contain a rule that results in a higher tax when an owner transfers their company to a relative than if they had transferred it to an unrelated party.<\/p>\n

Earlier this year, the government submitted a proposal with suggestions to amend the rules. In addition, a couple of other adjustments to the 3:12 rules were proposed. Now, the Riksdag has approved the government's proposal.<\/p>\n

The rules in brief<\/strong>
\nThe new rules mean the following, in brief:
\nA share in a closely held company shall not be considered qualified solely because a related person, other than the shareholder's spouse, has been significantly involved in another closely held company or partnership engaged in the same or similar business, provided that certain conditions are met.
\n\u2013 Shares in a closely held company are qualified even when the shareholder or any related person has been engaged to a significant extent in a company conducting the same or similar business as the company in which the shareholder indirectly owns shares, during the tax year or any of the five preceding tax years.
\n\u2013 When applying the outsider rule, the exemption from the provisions on the same or similar business shall be disregarded.<\/p>\n

Entry into force<\/strong>
\nThe rules come into force on 1 July 2019. The new provisions for ownership changes between related parties in closely held companies are applied for the first time to a share, a business or a business branch that has been transferred after 30 June 2019.<\/p>\n

The new provision on same or similar activities in an indirectly owned company is applied for the first time for tax years beginning after 31 December 2019.
\n\u00a0
\nSource: Wolters Kluwer \u2013 Tax Information<\/em><\/p>","protected":false},"excerpt":{"rendered":"

Bakgrund De s\u00e5 kallade 3:12-regerna f\u00f6r del\u00e4gare i f\u00e5mansf\u00f6retag inneh\u00e5ller en regel som leder till att skatten blir h\u00f6gre n\u00e4r en \u00e4gare \u00f6verl\u00e5ter sitt f\u00f6retag till en n\u00e4rst\u00e5ende, \u00e4n om hon eller han hade \u00f6verl\u00e5tit det till en utomst\u00e5ende. Tidigare i \u00e5r l\u00e4mnade regeringen en proposition med f\u00f6rslag till \u00e4ndring av reglerna. Dessutom f\u00f6reslogs ett […]<\/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-907","post","type-post","status-publish","format-standard","hentry","category-moore-sweden"],"acf":[],"yoast_head":"\nBeslut om nya regler f\u00f6r generationsskiften i f\u00e5mansf\u00f6retag - Moore Ranby<\/title>\n<meta name=\"description\" content=\"Riksdagen har beslutat om nya skatteregler f\u00f6r generationsskifte mellan n\u00e4rst\u00e5ende i f\u00e5mansf\u00f6retag. 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