Sweden's 3:12 Tax Rule Changes; Austrian Tourism Focuses on 'Life-Feeling'

Dagens Industri reports that revised 3:12 tax regulations, effective for the 2026 fiscal year, will significantly alter dividend calculations for most Swedish limited company owners. The updated rules replace the current dual system of simplification and main rules with a unified calculation method. Under this system, companies receive a standard base amount of 4 income base amounts (IBB), equivalent to SEK 322,400, which is proportionally distributed among owners. Additional dividend capacity can be calculated based on company salaries, contingent upon a sufficient salary base. This supplemental capacity is determined by taking half of the total salary base, less a standard deduction of 8 IBB (SEK 644,800). In a separate article, the newspaper highlights winter tourism in the Austrian Alps, emphasizing a holistic experience encompassing skiing, gastronomy, sustainability, and digital innovation. This "Lebensgefühl" concept is exemplified in regions such as the Gastein valley, which complements its skiing with wellness amenities like thermal hot springs.