Skatteplanering

Developer-facing compliance reference for implementing Swedish corporate tax planning tools. Covers the major tax deferral and optimization instruments available to aktiebolag, their interactions, and compliance requirements.

Scope: this skill is AB-only. For tax planning in enskild firma (sole proprietorship) — including räntefördelning, expansionsfond, EF-specific periodiseringsfond rules (30% / no schablonintäkt / never booked), egenavgifter, kvittning av underskott, inkomstuppdelning i familj, and ackumulerad inkomst — use the sister skill swedish-ef-skatteplanering. The mechanisms differ fundamentally between the two entity types, and this skill does not cover EF-specific rules.

How to use this skill

This SKILL.md contains the decision framework and key interactions. Detailed rules, calculations, and examples live in references/. Read the relevant reference file when you need depth.

Reference files

File	When to read
references/periodiseringsfond.md	Questions about periodiseringsfond avsättning/återföring, IL 30 kap, schablonintäkt, 6-year rule, BAS 2110/8811
references/overavskrivningar.md	Questions about 30-regeln/20-regeln, räkenskapsenlig avskrivning, direktavdrag, BAS 2150/8850
references/koncernbidrag.md	Questions about koncernbidrag, IL 35 kap, >90% ownership, directions, underskottsspärr, BAS 8820/8830
references/312-regler.md	Questions about 3:12, fåmansbolag, kvalificerade andelar, gränsbelopp, K10, löneunderlag, 2026 reform
references/ranteavdragsbegransningar.md	Questions about ränteavdragsbegränsningar, EBITDA-regeln, förenklingsregeln 5 MSEK, N9, carry-forward
references/kapitalforsakring.md	Questions about kapitalförsäkring in AB, avkastningsskatt, BAS 1385, uttag accounting, when KF beats direktägande
references/strategy-and-interactions.md	Questions about optimal year-end sequence, lön vs utdelning, interaction matrix, Skatteverket audit triggers

Read multiple reference files when a question spans domains (common in tax planning).

Year-end decision sequence (optimal order)

1. Överavskrivningar — limited by asset base, calculate first
2. Periodiseringsfond — 25% of remaining taxable income
3. Koncernbidrag — equalize profits/losses across group
4. Löneuttag — verify lönekrav for 3:12 (through inkomstår 2025)
5. Utdelning — plan within gränsbelopp
6. Ränteavdragsbegränsningar — verify compliance (interactions with steps 2-3)

Core instruments summary

Periodiseringsfond (IL 30 kap)

• Max: 25% of skattemässigt överskott
• Up to 6 parallel funds, each reversed within 6 tax years (FIFO)
• Must be booked as obeskattad reserv (formellt samband)
• Schablonintäkt: SLR (min 0.5%) x total funds, reported on INK2S 4.6a
• BAS: 2110-2139 / 8811 (avsättning) / 8819 (återföring)

Överavskrivningar (IL 18 kap)

• 30-regeln: pool written down to 70% of avskrivningsunderlag (declining balance)
• 20-regeln: 20% straight-line per asset (full in 5 years)
• Choose whichever yields lowest tax book value each year
• Direktavdrag: assets < half PBB (29,400 kr for 2025)
• BAS: 2150 / 8850

Koncernbidrag (IL 35 kap)

• Transfers taxable income between group companies (>90% ownership)
• Avdragsgillt for giver, skattepliktigt for receiver
• Requires ownership for entire tax year + bolagsstämmobeslut
• BAS: 8820 (mottaget) / 8830 (lämnat)

3:12-reglerna (IL 56-57 kap)

• Utdelning within gränsbelopp: 20% effective tax
• Förenklingsregeln: 2.75 x IBB (209,550 kr for inkomstår 2025)
• Huvudregeln: omkostnadsbelopp x (SLR+9%) + lönebaserat utrymme
• K10 must be filed every year to preserve sparat utdelningsutrymme
• 2026 reform: grundbelopp 4 IBB, lönekrav abolished, 4%-spärr abolished, karenstid 4 years

Ränteavdragsbegränsningar (IL 24 kap)

• EBITDA-regeln: negativt räntenetto max 30% of skattemässigt EBITDA
• Förenklingsregeln: max 5 MSEK per intressegemenskap (not per bolag)
• Carry-forward 6 years under EBITDA-regeln only
• Key: periodiseringsfond avsättning increases EBITDA (good), koncernbidrag decreases it (bad)

Kapitalförsäkring

• Sole schablonbeskattad sparform for AB (ISK only for fysiska personer)
• Effective annual tax ~1.065% of kapitalunderlag (at SLR 2.55%)
• Breakeven return vs direktägande: ~5.2%
• Never for näringsbetingade andelar (already skattefria)
• BAS: 1385
• Uttag (K2 8.4C/11.13A, räkenskapsår from 2026): intäkt up to the unrecognised värdeökning; only the excess reduces 1385
• No skattefri grundnivå for AB (IL 42:45–49 applies to fysiska personer only)

Interaction matrix (critical for year-end optimization)

Tool A	Affects	How
Periodiseringsfond avsättning	EBITDA	Increases avdragsunderlag (good)
Periodiseringsfond återföring	EBITDA	Decreases avdragsunderlag (bad)
Koncernbidrag lämnat	EBITDA	Decreases avdragsunderlag (bad for giver)
Överavskrivningar	Periodiseringsfond	Reduces taxable income, lowering max avsättning
Löneuttag	3:12 gränsbelopp	Meets lönekrav AND feeds löneunderlag

Lön vs utdelning: effective tax burdens

Method	Combined burden
Utdelning within gränsbelopp	~36.5%
Lön below brytpunkt	~47-52%
Lön above brytpunkt	~58-63%
Utdelning above gränsbelopp	~52-58%

Optimal for most fåmansbolagsägare: lön up to pension ceiling (8.07 x IBB), then utdelning within gränsbelopp.

Obeskattade reserver split

Both periodiseringsfonder and överavskrivningar: ~79.4% equity + ~20.6% latent tax.

Skatteflyktslagen (1995:575)

Four cumulative conditions: väsentlig skatteförmån, taxpayer participation, tax was predominant reason, contravenes law's purpose. All four must be met.