Dagens industri: Klarna's US IPO Acknowledged Post-Spotify

Dagens industri has published a sponsored article detailing proposed amendments to Sweden's "3:12 rules," which govern the taxation of dividends for owners of small, closely-held companies. The government has submitted a new proposal for review, with a potential effective date of January 1, 2026. This reform aims to replace the current dual system with a single model for calculating tax-advantaged dividend space. Anders Nilsson, a tax expert at the accounting service Wint, predicts that these changes will affect nearly all small business owners, consultants, and freelancers. Key proposed changes include an increased standard dividend allowance, set at four income base amounts (IBB), which could benefit many sole proprietors. Conversely, the proposal modifies the calculation of salary-based dividend space, potentially reducing benefits for some individuals. Furthermore, the new regulations may negatively impact those who own multiple companies or share ownership, introducing new limitations and requiring dividend space to be shared among owners. The article recommends that affected business owners proactively review their corporate structures in anticipation of these upcoming changes.