{"id":19683,"date":"2025-09-29T16:25:01","date_gmt":"2025-09-29T14:25:01","guid":{"rendered":"https:\/\/talk.nordea.se\/privatebanking\/?p=19683"},"modified":"2025-09-30T19:12:02","modified_gmt":"2025-09-30T17:12:02","slug":"lagre-skatt-for-foretag-som-ger-gavor","status":"publish","type":"post","link":"https:\/\/talk.nordea.se\/privatebanking\/lagre-skatt-for-foretag-som-ger-gavor\/","title":{"rendered":"L\u00e4gre skatt f\u00f6r f\u00f6retag som ger g\u00e5vor"},"content":{"rendered":"\n

I v\u00e5ras skrev vi om vikten av att entrepren\u00f6rer har r\u00e4tt f\u00f6ruts\u00e4ttningar att kunna bidra till ett starkt civilsamh\u00e4lle och hur dagens regler motverkar detta. Nu har det kommit f\u00f6rslag p\u00e5 nya regler som ska underl\u00e4tta f\u00f6r f\u00f6retagare att ge g\u00e5vor.<\/p>\n\n\n\n

Regeringen kom i samband med h\u00f6stens budget med sitt slutliga f\u00f6rslag. Syftet med f\u00f6rslaget \u00e4r att stimulera ett \u00f6kat givande fr\u00e5n f\u00f6retag till allm\u00e4nnyttiga \u00e4ndam\u00e5l och d\u00e4rmed underl\u00e4tta f\u00f6r f\u00f6retagare att bidra till samh\u00e4llsnyttan.<\/p>\n\n\n\n

Enligt det ursprungliga f\u00f6rslaget skulle varje enskilt bolag kunna l\u00e4mna g\u00e5vor upp till belopp om maximalt 400 000 kronor och det maximala skatteavdraget uppgick till 60 000 kronor. M\u00e5nga remissinstanser var kritiska och tyckte att f\u00f6rslaget var f\u00f6r begr\u00e4nsande b\u00e5de vad g\u00e4ller belopp och omfattning. Regeringen har till viss del lyssnat p\u00e5 kritiken.<\/p>\n\n\n\n

\"Pernilla
\u201d\u00c4gare riskerar inte l\u00e4ngre en privat skattesm\u00e4ll n\u00e4r deras bolag ger g\u00e5vor som omfattas av skattereduktionen\u201d, skriver Pernilla Frisk, aff\u00e4rsjurist p\u00e5 Nordea Private Banking.<\/figcaption><\/figure>\n\n\n\n

Skattereduktionen h\u00f6js f\u00f6r r\u00e4tt \u00e4ndam\u00e5l<\/strong><\/p>\n\n\n\n

Det slutliga f\u00f6rslaget inneb\u00e4r att varje bolag har r\u00e4tt till skattereduktion f\u00f6r g\u00e5vor motsvarande ett belopp om maximalt 800 000 kronor per kalender\u00e5r. Skattereduktionen ber\u00e4knas som g\u00e5vobeloppet multiplicerat med bolagsskattesatsen som f\u00f6r n\u00e4rvarande \u00e4r 20,6 procent, vilket motsvarar en maximal skattereduktion om 164 800 kronor. Det \u00e4r mer \u00e4n en f\u00f6rdubbling mot det ursprungliga f\u00f6rslaget.<\/p>\n\n\n\n

D\u00e4remot s\u00e5 f\u00f6resl\u00e5s inte n\u00e5gon f\u00f6r\u00e4ndring vad g\u00e4ller vilka \u00e4ndam\u00e5l som bolagen kan st\u00f6tta. En f\u00f6ruts\u00e4ttning f\u00f6r skattereduktion \u00e4r att g\u00e5vorna riktas till g\u00e5vomottagare som Skatteverket godk\u00e4nt. Det \u00e4r bara organisationer som bedriver social hj\u00e4lpverksamhet eller vetenskaplig forskning som \u00e4r godk\u00e4nda. H\u00e4r<\/a> kan du l\u00e4sa mer om vilka dessa g\u00e5vomottagare \u00e4r.<\/p>\n\n\n\n

\"Pernilla
Innan du ger g\u00e5vor via ditt f\u00f6retag b\u00f6r du kolla med Skatteverket s\u00e5 de godk\u00e4nt mottagaren.<\/figcaption><\/figure>\n\n\n\n

En viktig del av f\u00f6rslaget \u00e4r att \u00e4gare inte l\u00e4ngre riskerar en privat skattesm\u00e4ll n\u00e4r deras bolag ger g\u00e5vor som omfattas av skattereduktionen. Den risken finns fortfarande kvar om man vill ge \u00e4nnu st\u00f6rre belopp, bidra med annat \u00e4n pengar eller st\u00f6tta andra \u00e4ndam\u00e5l som exempelvis milj\u00f6v\u00e5rd eller kultur.<\/p>\n\n\n\n

Reglerna f\u00f6resl\u00e5s tr\u00e4da i kraft den 1 januari 2026 och skattereduktionen g\u00e4ller f\u00f6r g\u00e5vor som l\u00e4mnas fr\u00e5n och med d\u00e5. S\u00e5 i \u00e5r kan det vara l\u00f6nsamt att ge bolagets julg\u00e5vor efter ny\u00e5r.<\/p>\n\n\n\n

Har du fr\u00e5gor eller funderingar om filantropi och de skatter som kan uppst\u00e5 \u00e4r du v\u00e4lkommen att via din r\u00e5dgivare kontakta n\u00e5gon av oss.<\/p>\n\n\n\n

\n\n\n\n

Text:<\/strong> Pernilla Frisk Foto:<\/strong> Mikael Sj\u00f6berg<\/p>\n","protected":false},"excerpt":{"rendered":"

I v\u00e5ras skrev vi om vikten av att entrepren\u00f6rer har r\u00e4tt f\u00f6ruts\u00e4ttningar att kunna bidra...<\/p>\n","protected":false},"author":2,"featured_media":19684,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[15,28],"class_list":["post-19683","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-ekonomi","tag-nordea"],"acf":[],"yoast_head":"\nL\u00e4gre skatt f\u00f6r f\u00f6retag som ger g\u00e5vor - Talk with Nordea Private Banking<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/talk.nordea.se\/privatebanking\/lagre-skatt-for-foretag-som-ger-gavor\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u00e4gre skatt f\u00f6r f\u00f6retag som ger g\u00e5vor - 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