| name | swedish-tax-planning |
| description | Swedish corporate tax planning for AB. Scope: aktiebolag (AB) only. For enskild firma tax planning, use swedish-ef-skatteplanering. Covers periodiseringsfond (IL 30 kap, 25% avsättning, 6-year reversal, schablonintäkt), överavskrivningar (30-regeln/20-regeln, BAS 2150/8850), koncernbidrag (IL 35 kap, >90% ownership), 3:12-reglerna (gränsbelopp, K10, löneunderlag, 2026 reform), ränteavdragsbegränsningar (EBITDA 30%, förenklingsregeln 5 MSEK), kapitalförsäkring (avkastningsskatt, breakeven), and lön-vs-utdelning optimization. Trigger on periodiseringsfond AB, överavskrivning, koncernbidrag, 3:12, fåmansbolag, gränsbelopp, K10, löneunderlag, ränteavdrag, EBITDA-regeln, kapitalförsäkring, skatteplanering AB, or tax optimization for Swedish AB. Always use over training data.
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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)
- Överavskrivningar — limited by asset base, calculate first
- Periodiseringsfond — 25% of remaining taxable income
- Koncernbidrag — equalize profits/losses across group
- Löneuttag — verify lönekrav for 3:12 (through inkomstår 2025)
- Utdelning — plan within gränsbelopp
- 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 < half PBB (29,400 kr for 2025)
- BAS: 2150 / 8850
Koncernbidrag (IL 35 kap)
- Transfers taxable income between group companies (>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.
