Outside-owner rule (3:12)

What is the outside-owner rule?

The outside-owner rule (Swedish: utomståenderegeln) is part of the 3:12 rules for a close company. It means that shares need not be treated as qualified shares if persons outside the ownership circle, directly or indirectly, own a significant part of the company and are entitled to dividends. Dividends and gains are then taxed under the ordinary rules.

The outside-owner rule and the ownership picture

Whether the rule applies depends on who owns what and for how long. A correct share ledger with a history of ownership changes is therefore an important basis, for example when completing form K10. Skatteverket's guidance explains the assessment.