The threshold amount (Swedish: gränsbelopp) is the amount a part-owner with qualified shares in a close company can take out as a dividend or capital gain taxed as capital income. It is calculated each year on form K10 under the so-called 3:12 rules. Amounts above the threshold are instead taxed wholly or partly as employment income.
The calculation is based on the part-owner's shareholding, so a correct share ledger with clear dates for acquisitions and transfers is a good basis. Always check the current rules with Skatteverket.
Qualified shares are shares in close companies covered by the so-called 3:12 rules.
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A close company is a company in which four or fewer owners together hold more than half of the votes.
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A leading representative of a close company is a person who has significant influence over the company.
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The outside-owner rule means close-company shares may be non-qualified if outsiders own a significant part.
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