Swedish Tax Planning

Swedish Tax Planning (Skatteplanering AB)

Developer-facing compliance reference for implementing Swedish corporate tax planning tools. Covers the major tax deferral and optimization instruments available to aktiebolag, their interactions, and compliance requirements.

Scope: this skill is AB-only. For tax planning in enskild firma (sole proprietorship) — including räntefördelning, expansionsfond, EF-specific periodiseringsfond rules (30% / no schablonintäkt / never booked), egenavgifter, kvittning av underskott, inkomstuppdelning i familj, and ackumulerad inkomst — use the sister skill swedish-ef-skatteplanering. The mechanisms differ fundamentally between the two entity types, and this skill does not cover EF-specific rules.

How to use this skill

This SKILL.md contains the decision framework and key interactions. Detailed rules, calculations, and examples live in references/. Read the relevant reference file when you need depth.

Reference files

| File | When to read | |---|---| | references/periodiseringsfond.md | Questions about periodiseringsfond avsättning/återföring, IL 30 kap, schablonintäkt, 6-year rule, BAS 2110/8811 | | references/overavskrivningar.md | Questions about 30-regeln/20-regeln, räkenskapsenlig avskrivning, direktavdrag, BAS 2150/8850 | | references/koncernbidrag.md | Questions about koncernbidrag, IL 35 kap, >90% ownership, directions, underskottsspärr, BAS 8820/8830 | | references/312-regler.md | Questions about 3:12, fåmansbolag, kvalificerade andelar, gränsbelopp, K10, löneunderlag, 2026 reform | | references/ranteavdragsbegransningar.md | Questions about ränteavdragsbegränsningar, EBITDA-regeln, förenklingsregeln 5 MSEK, N9, carry-forward | | references/kapitalforsakring.md | Questions about kapitalförsäkring in AB, avkastningsskatt, BAS 1385, when KF beats direktägande | | references/strategy-and-interactions.md | Questions about optimal year-end sequence, lön vs utdelning, interaction matrix, Skatteverket audit triggers |

Read multiple reference files when a question spans domains (common in tax planning).

Year-end decision sequence (optimal order)

1. Överavskrivningar — limited by asset base, calculate first
2. Periodiseringsfond — 25% of remaining taxable income
3. Koncernbidrag — equalize profits/losses across group
4. Löneuttag — verify lönekrav for 3:12 (through inkomstår 2025)
5. Utdelning — plan within gränsbelopp
6. Ränteavdragsbegränsningar — verify compliance (interactions with steps 2-3)

Core instruments summary

Periodiseringsfond (IL 30 kap)

• Max: 25% of skattemässigt överskott
• Up to 6 parallel funds, each reversed within 6 tax years (FIFO)
• Must be booked as obeskattad reserv (formellt samband)
• Schablonintäkt: SLR (min 0.5%) x total funds, reported on INK2S 4.6a
• BAS: 2110-2139 / 8811 (avsättning) / 8819 (återföring)

Överavskrivningar (IL 18 kap)

• 30-regeln: pool written down to 70% of avskrivningsunderlag (declining balance)
• 20-regeln: 20% straight-line per asset (full in 5 years)
• Choose whichever yields lowest tax book value each year
• Direktavdrag: assets 90% ownership)
• Avdragsgillt for giver, skattepliktigt for receiver
• Requires ownership for entire tax year + bolagsstämmobeslut
• BAS: 8820 (mottaget) / 8830 (lämnat)

3:12-reglerna (IL 56-57 kap)

• Utdelning within gränsbelopp: 20% effective tax
• Förenklingsregeln: 2.75 x IBB (209,550 kr for inkomstår 2025)
• Huvudregeln: omkostnadsbelopp x (SLR+9%) + lönebaserat utrymme
• K10 must be filed every year to preserve sparat utdelningsutrymme
• 2026 reform: grundbelopp 4 IBB, lönekrav abolished, 4%-spärr abolished, karenstid 4 years

Ränteavdragsbegränsningar (IL 24 kap)

• EBITDA-regeln: negativt räntenetto max 30% of skattemässigt EBITDA
• Förenklingsregeln: max 5 MSEK per intressegemenskap (not per bolag)
• Carry-forward 6 years under EBITDA-regeln only
• Key: periodiseringsfond avsättning increases EBITDA (good), koncernbidrag decreases it (bad)

Kapitalförsäkring

• Sole schablonbeskattad sparform for AB (ISK only for fysiska personer)
• Effective annual tax ~1.065% of kapitalunderlag (at SLR 2.55%)
• Breakeven return vs direktägande: ~5.2%
• Never for näringsbetingade andelar (already skattefria)
• BAS: 1385

Interaction matrix (critical for year-end optimization)

| Tool A | Affects | How | |--------|---------|-----| | Periodiseringsfond avsättning | EBITDA | Increases avdragsunderlag (good) | | Periodiseringsfond återföring | EBITDA | Decreases avdragsunderlag (bad) | | Koncernbidrag lämnat | EBITDA | Decreases avdragsunderlag (bad for giver) | | Överavskrivningar | Periodiseringsfond | Reduces taxable income, lowering max avsättning | | Löneuttag | 3:12 gränsbelopp | Meets lönekrav AND feeds löneunderlag |

Lön vs utdelning: effective tax burdens

| Method | Combined burden | |--------|----------------| | Utdelning within gränsbelopp | ~36.5% | | Lön below brytpunkt | ~47-52% | | Lön above brytpunkt | ~58-63% | | Utdelning above gränsbelopp | ~52-58% |

Optimal for most fåmansbolagsägare: lön up to pension ceiling (8.07 x IBB), then utdelning within gränsbelopp.

Obeskattade reserver split

Both periodiseringsfonder and överavskrivningar: ~79.4% equity + ~20.6% latent tax.

Skatteflyktslagen (1995:575)

Four cumulative conditions: väsentlig skatteförmån, taxpayer participation, tax was predominant reason, contravenes law's purpose. All four must be met.

Source & license

This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code.

• Author: erp-mafia
• Source: erp-mafia/swedish-accounting-skills
• License: MIT

Install and usage instructions live in the source repository linked above.