Dividends and capital gains to owners in closely held companies

The plan requires increased taxation of capital and higher tax on the highest incomes, and that those with large capital assets contribute more. The counter-proposal wants to increase neutrality between employees and business owners by adjusting the tax rate within the limit amount and the ceiling for the transition to lower capital taxation, that is, limit the opportunity to convert high earned income into lower-taxed capital income. This aligns with the plan's requirement that equal incomes be taxed more equally.

• increased capital taxationdecisive»en ökad beskattning av kapital och högre skatt på de högsta« (party programme ↗)“increased taxation of capital and higher tax on the highest”
• capital-rich contribute more»Vänsterpartiet har en skattepolitik som ser till vilka behov som finns och där de med stora kapitaltillgångar eller höga löner får bidra mer till välfärden än de gör idag.« (2022 manifesto ↗)“The Left Party has a tax policy that considers what needs exist and where those with large capital assets or high incomes contribute more to welfare than they do today.”
• limit top incomes»Samtidigt tjänar en direktör över 60 gånger mer än en arbetare.« (2022 manifesto ↗)“Meanwhile a director earns over 60 times more than a worker.”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The plan's tax principle is broad tax bases and that all earned income and compensation are taxed equally, and that taxes are progressive and assessed according to ability to pay. The counter-proposal's adjustments to the tax rate within the threshold and to the ceiling for lower capital taxation aim precisely at neutrality between employees and entrepreneurs. The plan also wants the tax system to contribute to a fair distribution of the resources created by production.

• equal taxation of incomedecisive»breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“broad tax bases and that all earned income and compensation”
• progressive taxation»Skatterna ska vara progressiva och tas ut efter bärkraft« (party programme ↗)“Taxes shall be progressive and assessed according to ability to pay”
• fair distribution of resources»en rättvis fördelning av de resurser produktionslivet skapar« (party programme ↗)“a fair distribution of the resources created by production”

The counter-proposal wants to increase neutrality between employees and entrepreneurs by adjusting the tax rate within the threshold and ceiling towards lower capital taxation, that is, reducing the tax benefit for large family business distributions. The election manifesto wants those with most money to contribute more through progressive taxation of capital and the party programme that economic disparities should decrease. The plan therefore supports the requirement.

• progressive capital taxationdecisive»att de med mest pengar, som också orsakar större utsläpp, ska bidra mer till omställningen och välfärden genom en progressiv beskattning av kapital.« (2022 manifesto ↗)“that those with the most money, who also cause greater emissions, should contribute more to the transition and welfare through a progressive taxation of capital.”
• decreased economic disparities»De ekonomiska klyftorna ska minska.« (party programme ↗)“Economic disparities should decrease.”
• economic equality»Den ekonomiska politiken ska sträva efter jämlikhet.« (party programme ↗)“Economic policy should aim for equality.”
• support for small business enterprise»Vi vill stärka möjligheterna för människor med goda idéer att starta och driva företag.« (party programme ↗)“We want to strengthen opportunities for people with good ideas to start and run businesses.”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The election manifesto commits to reducing taxes on work and business, especially for small businesses and sole proprietors, and the party programme wants to make the tax burden on job creation in companies as small as possible. Adjustments to the 3:12 rules that increase neutrality between employees and entrepreneurs and raise the ceiling are in that line. The plan's demand to clean up the regulatory jungle also speaks for simplified rules for closely-held companies.

• lower tax on businessdecisive»Sänk skatten på jobb och företagande, särskilt för småföretag och egenföretagare.« (2022 manifesto ↗)“Reduce taxes on work and business, especially for small businesses and sole proprietors.”
• low tax on job creation»Skattebördan på jobbskapande i företag ska göras så liten som möjligt.« (party programme ↗)“The tax burden on job creation in companies should be made as small as possible.”
• simpler rules for entrepreneurs»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clean up the regulatory jungle for entrepreneurs, large and small.”
• work and effort should pay»Det ska löna sig att arbeta.« (party programme ↗)“It should be worthwhile to work.”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The plan wants unity in capital income taxation to increase and tax levels to be competitive and easy to understand, especially capital taxes. Adjustments to the tax rate within the threshold and to the ceiling for transition to capital taxation increase precisely the neutrality between employed persons and entrepreneurs. The plan does not explicitly mention closely-held company rules, so the position is derived from tax policy principles.

• uniform capital taxationdecisive»bolagsskatten fortsätta sänkas och enhetligheten i kapitalinkomstbeskattningen öka« (party programme ↗)“corporate tax continue to be lowered and unity in capital income taxation increase”
• competitive capital taxes»Sveriges skattenivåer ska vara konkurrenskraftiga och lättförståeliga för att uppmuntra till företagande, utbildning och investeringar.« (2022 manifesto ↗)“Sweden's tax levels shall be competitive and easy to understand to encourage business, education and investments.”
• tax benefiting entrepreneurship»Skattepolitiken ska gynna de välståndsbildande krafterna« (party programme ↗)“Tax policy shall benefit wealth-creating forces”
• better conditions for small business»Därför vill vi att det ska bli enklare och billigare att anställa genom att arbetsgivaravgifterna sänks för både småföretagare och för dem som vill anställa unga.« (2022 manifesto ↗)“Therefore we want it to become simpler and cheaper to employ by lowering employer fees for both small businesses and for those who want to employ young people.”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The party programme requires that taxation follows tax law principles such as taxation according to ability to pay and equal treatment, which is precisely the neutrality between employees and business owners the counter-proposal wants to increase. The tax system should also be designed so that profits can be generated and savings in the company itself are encouraged, and the election manifesto wants to facilitate owner and generational transfers. Adjustments of thresholds and ceilings are in line with that.

• equal treatment in taxationdecisive»ska utformas enligt vedertagna skatterättsliga principer som skatt efter bärkraft och likabehandling.« (party programme ↗)“shall be designed according to established tax law principles such as taxation according to ability to pay and equal treatment.”
• facilitated ownership transfers»Underlätta personalägande och generationsskifte av företag - så att fler företag kan drivas vidare av personalen om ägaren vill sluta.« (2022 manifesto ↗)“Facilitate employee ownership and generational transfer of companies - so that more companies can be run by staff if the owner wants to quit.”
• tax that favours business»Skattesystemet ska vara sådant att vinster kan genereras samtidigt som sparande i det egna företaget uppmuntras.« (party programme ↗)“The tax system shall be such that profits can be generated while savings in the company itself are encouraged.”
• small businesses in focus»De små och medelstora företagen, som ofta är familjeföretag« (party programme ↗)“Small and medium-sized enterprises, which are often family businesses”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

The plan explicitly promises to simplify 3:12 rules and to lower taxes on business to strengthen incentives for investment and entrepreneurship. The counter-proposal's adjustments to the tax rate within the threshold and the ceiling between service and capital taxation are precisely such changes in favor of the entrepreneur. The plan also states that the tax system should become simpler and capital taxes competitive.

• simplified 3:12 rulesdecisive»Förenkla 3:12-reglerna« (2022 manifesto ↗)“Simplify 3:12 rules”
• lower tax on business»Stärka drivkrafterna för investeringar, forskning och entreprenörskap, genom lägre skatter på företagande« (2022 manifesto ↗)“Strengthen incentives for investment, research and entrepreneurship through lower taxes on business”
• simpler and competitive taxation»Ska det ske måste skattesystemet bli enklare, och bolags-, kunskaps- och kapitalskatter vara konkurrenskraftiga och uppmuntra till investeringar i Sverige.« (2022 manifesto ↗)“If that is to happen, the tax system must become simpler, and corporate, knowledge and capital taxes must be competitive and encourage investment in Sweden.”
• better conditions for owners and personnel»Möjliggöra för fler företag att kunna använda sig av reglerna för personaloptioner« (2022 manifesto ↗)“Make it possible for more companies to use the rules for employee share options”

The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.

The election manifesto wants to explicitly modernize the 3:12 rules to stimulate entrepreneurship. The counter-proposal's adjustments of the tax rate within the threshold amount and of the ceiling where service taxation transitions to capital taxation is precisely such a modernization to the benefit of entrepreneurs. The plan also establishes that it must be worthwhile to take risks to grow and that taxes should not hamper Swedish businesses.

• modernize 3:12 rulesdecisive»Modernisera 3:12 regelverket för att stimulera entreprenörskap« (2022 manifesto ↗)“Modernize the 3:12 rules to stimulate entrepreneurship”
• risk-taking should be worthwhile»Det måste löna sig att ta risker för att kunna växa.« (2022 manifesto ↗)“It must be worthwhile to take risks to be able to grow.”
• promote entrepreneurship»Skapa förutsättningar för nyföretagande och entreprenörskap« (2022 manifesto ↗)“Create conditions for new business ventures and entrepreneurship”
• competitive taxes»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that does not hamper Swedish businesses in international competition”

The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.