Dagens industri:

* * * Dagens Industri covers two distinct topics: forthcoming modifications to Sweden's 3:12 dividend tax regulations and a spotlight on winter tourism in the Austrian Alps. Scheduled to be implemented in 2026, the revised 3:12 regulations will replace the existing dual-rule system with a unified calculation method. This establishes a base dividend allowance of 322,400 SEK (based on four income-related amounts), distributed to owners proportionally to their ownership stake. Further dividend capacity can be generated contingent on company payroll; however, a newly introduced standard deduction may disqualify numerous sole proprietors from accessing this wage-based allowance. Tax specialist Anders Nilsson observes that while the alteration aims for simplification, certain business owners might find themselves unable to optimize dividend payouts to the same extent as before. In a separate feature, the publication profiles the Austrian Alps as a destination providing a comprehensive experience dubbed "Lebensgefühl," seamlessly integrating skiing with fine dining, wellness activities, and digital innovation. The Gastein valley is particularly noted for its combination of over 200 kilometers of ski slopes and naturally heated thermal springs. TirolWest is highlighted for its focus on slow food, while Schladming-Dachstein is commended for its implementation of digital solutions.