{"id":17812,"date":"2025-01-28T14:06:05","date_gmt":"2025-01-28T13:06:05","guid":{"rendered":"https:\/\/talk.nordea.se\/privatebanking\/?p=17812"},"modified":"2025-02-03T09:51:13","modified_gmt":"2025-02-03T08:51:13","slug":"nytt-skatteforslag-for-carried-interest","status":"publish","type":"post","link":"https:\/\/talk.nordea.se\/privatebanking\/nytt-skatteforslag-for-carried-interest\/","title":{"rendered":"Nytt skattef\u00f6rslag f\u00f6r carried interest"},"content":{"rendered":"\n<p>I dagarna har det kommit ett f\u00f6rslag p\u00e5 s\u00e4rskilda skatteregler f\u00f6r beskattning av inkomster som h\u00e4rr\u00f6r fr\u00e5n s\u00e4rskild vinstandel i riskkapitalfonder, s\u00e5 kallad carried interest.<\/p>\n\n\n\n<p>Efter m\u00e5nga \u00e5r av ett stort antal processer hos Skatteverket och i domstol om hur carried interest skulle beskattas ins\u00e5g Regeringen n\u00f6dv\u00e4ndigheten av tydligare regler. I h\u00f6stas fick en utredare d\u00e4rf\u00f6r i uppdrag att se \u00f6ver den skattem\u00e4ssiga behandlingen av carried interest och f\u00f6resl\u00e5 best\u00e4mmelser som leder till en mer f\u00f6ruts\u00e4gbar beskattning.<\/p>\n\n\n\n<p>Utredarens f\u00f6rslag har nu presenterats. F\u00f6rslaget inneb\u00e4r i korthet att del\u00e4gare som \u00e4r aktiva inom riskkapitalbranschen och som mottar carried interest ska omfattas av reglerna f\u00f6r beskattning av kvalificerade andelar i f\u00e5mansf\u00f6retag, det s\u00e5 kallade 3:12-regelverket.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-style-default\"><img loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"283\" src=\"https:\/\/talk.nordea.se\/privatebanking\/wp-content\/uploads\/2025\/02\/lonen-720x283-1.png\" alt=\"\" class=\"wp-image-17814\" srcset=\"https:\/\/talk.nordea.se\/privatebanking\/wp-content\/uploads\/2025\/02\/lonen-720x283-1.png 720w, https:\/\/talk.nordea.se\/privatebanking\/wp-content\/uploads\/2025\/02\/lonen-720x283-1-300x118.png 300w, https:\/\/talk.nordea.se\/privatebanking\/wp-content\/uploads\/2025\/02\/lonen-720x283-1-407x160.png 407w, https:\/\/talk.nordea.se\/privatebanking\/wp-content\/uploads\/2025\/02\/lonen-720x283-1-526x207.png 526w\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" \/><\/figure>\n\n\n\n<p><strong>Utredningen f\u00f6resl\u00e5r f\u00f6ljande<\/strong><\/p>\n\n\n\n<p>Definitionen av begreppet \u201dverksam i betydande omfattning\u201d utvidgas f\u00f6r att p\u00e5 s\u00e5 s\u00e4tt omfatta del\u00e4gare i riskkapitalstrukturer. Andels\u00e4garen ska anses verksam i betydande omfattning i f\u00f6retaget om f\u00f6retaget har r\u00e4tt till en vinstandel som \u00f6verstiger f\u00f6retagets andel av utf\u00e4st kapital, och denna r\u00e4tt har samband med andels\u00e4garens (eller n\u00e4rst\u00e5endes) anst\u00e4llning, uppdragsf\u00f6rh\u00e5llande eller annat arbete.<\/p>\n\n\n\n<p>Utomst\u00e5enderegeln i 57 kapitlet i inkomstskattelagen ska inte g\u00e4lla i riskkapitalstrukturer. Denna regel utesluter normalt andelar fr\u00e5n att vara kvalificerade n\u00e4r det f\u00f6religger ett betydande utomst\u00e5ende \u00e4gande.<\/p>\n\n\n\n<p>S\u00e4rskilda karensregler inf\u00f6rs n\u00e4r det g\u00e4ller pr\u00f6vningen av om en andel \u00e4r kvalificerad eller inte. Karenstiden f\u00f6r riskkapitalstrukturer f\u00f6resl\u00e5s d\u00e4rmed f\u00f6rl\u00e4ngas till tio beskattnings\u00e5r fr\u00e5n dagens fem.<\/p>\n\n\n\n<p>Vidare blir det begr\u00e4nsningar i m\u00f6jligheten att r\u00e4kna med ers\u00e4ttning till arbetstagare i dotterf\u00f6retag vid ber\u00e4kningen av l\u00f6neunderlaget.<\/p>\n\n\n\n<p>D\u00e4rut\u00f6ver f\u00f6resl\u00e5s ett h\u00f6gre takbelopp (150 inkomstbasbelopp \u00e5rligen) f\u00f6r tj\u00e4nstebeskattning av utdelning och kapitalvinster.<\/p>\n\n\n\n<p><strong>G\u00e4ller troligen fr\u00e5n 2026<\/strong><\/p>\n\n\n\n<p>Med tanke p\u00e5 den l\u00e5ngvariga os\u00e4kerheten kring beskattning av carried interest, \u00e4r det nya f\u00f6rslaget ett mycket v\u00e4lkommet steg fram\u00e5t. Samtidigt var f\u00f6rslaget v\u00e4ntat, givet direktivet och den r\u00e4ttsutveckling som p\u00e5g\u00e5tt under en l\u00e4ngre tid.<\/p>\n\n\n\n<p>De nya best\u00e4mmelserna f\u00f6resl\u00e5s tr\u00e4da i kraft den 1 januari 2026.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\"\/>\n\n\n\n<p class=\"has-small-font-size\"><strong>Text:<\/strong> Shirin Persson<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I dagarna har det kommit ett f\u00f6rslag p\u00e5 s\u00e4rskilda skatteregler f\u00f6r beskattning av inkomster som...<\/p>\n","protected":false},"author":2,"featured_media":17813,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[15,28],"class_list":["post-17812","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-ekonomi","tag-nordea"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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