2023-05-242022/23:SkU12 · p.2SkUTaxation
Dividends and capital gains to owners of closely held companies
Taxation of dividends and capital gains in closely held companies (the '3:12 rules')
What's at stake: At stake is how the taxation of dividends and capital gains for owners of closely held companies should be designed to be fair between employees and business owners, and whether the cap for lower capital taxation has kept pace with wage growth at the top of the income scale.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The reservation wanted to adjust the tax rate and cap within the '3:12 rules' to increase neutrality between employees and business owners, while the committee did not want to pre-empt an ongoing government inquiry into the rules.
Yes Yes — the committee proposal
The committee rejects the motion, pointing out that an ongoing government inquiry already has the task of analysing how the '3:12 rules' can be simplified, and does not want to pre-empt the outcome of that inquiry.
No No — the reservations
Reservation 5 (S)
The reserving party (S) wants to adjust the tax rate within the threshold amount and the cap at which the higher employment-income tax rate switches to the lower capital-tax rate, since the cap is tied to the income base amount while top salaries have risen faster, reducing neutrality between employees and business owners.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 5 by S.
Abstain The party marks a position of its own that is not one of the two final alternatives.
What each plan points to — and how the party voted
For each party: the vote its own election manifesto and party programme point to in this case, next to how the party actually voted. A plan can only point to Yes or No; a party can also abstain.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | Yes | Yes 18/0/0/6 | follows the plan | confidence: medium | not addressed |
| S | Yes | No 0/93/0/14 | departs from the plan | confidence: low | not addressed |
| MP | Yes | Yes 13/0/0/5 | follows the plan | confidence: medium | not addressed |
| C | No | Abstain 0/0/21/3 | departs from the plan | confidence: high | not addressed |
| L | No | Yes 11/0/0/5 | departs from the plan | confidence: medium | not addressed |
| KD | No | Yes 14/0/0/5 | departs from the plan | confidence: medium | not addressed |
| M | Yes | Yes 59/0/0/9 | follows the plan | confidence: medium | explicit |
| SD | No | Yes 63/0/0/9 | departs from the plan | confidence: medium | not addressed |
Committee proposal
Parliament rejects the motions 2022/23:1709 by Peter Ollén (M), 2022/23:2138 by Niklas Karlsson et al. (S) motion 7, and 2022/23:2192 by Helena Lindahl et al. (C) motion 32.
Original (Swedish)
Riksdagen avslår motionerna 2022/23:1709 av Peter Ollén (M), 2022/23:2138 av Niklas Karlsson m.fl. (S) yrkande 7 och 2022/23:2192 av Helena Lindahl m.fl. (C) yrkande 32.
Riksdag decision: Parliament directed a formal request, a so-called tillkännagivande (formal request), to the government to clarify the law on investment savings accounts. An investment savings account is a savings form that is taxed using a standard rate, which means the tax is not based on actual returns but on an annual tax calculated on the value of the assets in the account. Parliament believes that there are currently limited opportunities for savers to transfer shares acquired in connection with an initial public offering or new share issue directly to an investment savings account. Under current regulations, one must have one's investment savings account with the financial institution handling the initial public offering in order to transfer one's shares directly. If one has one's investment savings account elsewhere, the shares must go through a custody account or securities account to reach the investment savings account. In such a transfer, the shares are thereby considered to be disposed of for tax purposes—that is, sold—and any capital gain must be reported and any capital loss deducted. The clarification means that holders of investment savings accounts shall be treated equally and thereby be able to participate in more new share issues. The formal request came in connection with Parliament's treatment of motions submitted during the general motion period of 2022. Parliament rejected other motions on business, capital and property. Parliament considers that work is already underway in the areas covered by the motions.
Counter-proposals
- The counter-proposal wants an exemption to be introduced so that Kommuninvest is not covered by the risk tax. (S) — Reservation 5
Plan vs actual vote
Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.
The plan requires increased taxation of capital and of the highest incomes and that taxes should equalize income and wealth gaps.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan requires increased taxation of capital and of the highest incomes and that taxes should equalize income and wealth gaps. The counter-proposal instead wants to adjust the tax rate within the ceiling amount and raise the cap in the close corporation rules, which eases taxation of dividends and capital gains for shareholders. It goes against the plan's commitment that those with large capital assets should contribute more, not less.
Original (Swedish)
Planen kräver ökad beskattning av kapital och av de högsta inkomsterna och att skatterna ska utjämna inkomst- och förmögenhetsklyftor. Motförslaget vill i stället justera skattesatsen inom gränsbeloppet och höja taket i fåmansföretagsreglerna, vilket lättar beskattningen av utdelningar och kapitalvinster för delägare. Det går emot planens åtagande att de med stora kapitaltillgångar ska bidra mer, inte mindre.
- increased capital taxationdecisive»innebär en ökad beskattning av kapital och högre skatt på de högsta« (party programme ↗)“entails increased taxation of capital and higher tax on the highest”
- capital contributes 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 looks at what needs there are and where those with large capital assets or high wages contribute more to welfare than they do today.”
- tax on share gains»Vi vill inte höja skatten för vanliga löntagare utan på mångmiljonarv, lyxvillor och stora aktievinster som man inte ens behöver jobba för.« (2022 manifesto ↗)“We do not want to raise taxes on ordinary wage earners but on multi-million inheritances, luxury villas and large share gains that one doesn't even have to work for.”
- tax should equalize gaps»till att utjämna inkomst- och förmögenhetsklyftor, de ska motverka« (party programme ↗)“to equalize income and wealth gaps, they should counteract”
The plan's basic principles for taxation are broad tax bases and that all earned income and compensation are taxed equally, with progressive taxes according to ability to pay.
Plan documents: party programme
Reasoning and quotes
The plan's basic principles for taxation are broad tax bases and that all earned income and compensation are taxed equally, with progressive taxes according to ability to pay. Lowering the tax rate within the ceiling amount and raising the cap increases the scope to take out earned income as lower taxed capital income, which goes against that uniformity and reduces the revenues that shall finance welfare. The plan wants to stimulate enterprise, but does not point to this relief as the way. The plan therefore speaks against the demand.
Original (Swedish)
Planens grundprinciper för skatt är breda skattebaser och att alla förvärvsinkomster och ersättningar beskattas lika, med progressiva skatter efter bärkraft. Att sänka skattesatsen inom gränsbeloppet och höja taket ökar utrymmet att ta ut arbetsinkomst som lägre beskattad kapitalinkomst, vilket går emot den likformigheten och minskar intäkterna som ska finansiera välfärden. Planen vill stimulera företagande, men pekar inte ut denna lättnad som vägen. Planen talar därför mot kravet.
- uniform taxationdecisive»breda skattebaser och att alla förvärvsinkomster och ersättningar« (party programme ↗)“broad tax bases and that all earned income and compensation”
- tax according to ability to pay»Skatterna ska vara progressiva och tas ut efter bärkraft« (party programme ↗)“Taxes shall be progressive and levied according to ability to pay”
- taxation finances welfare»Skattesystemets viktigaste uppgift är att finansiera vår välfärd och nödvändiga« (party programme ↗)“The tax system's most important task is to finance our welfare and necessary”
- stimulate enterprise»entreprenörskap och kooperativ och social företagsamhet ska stimuleras.« (party programme ↗)“entrepreneurship and cooperatives and social enterprise shall be stimulated.”
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 counter-proposal wants to ease taxation within the limit amount and raise the ceiling for the transition to lower capital tax for owners in small closely-held companies.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The counter-proposal wants to ease taxation within the limit amount and raise the ceiling for the transition to lower capital tax for owners in small closely-held companies. The plan's stated line is the opposite: those with the most money, who also cause greater emissions, shall contribute more through progressive capital taxation, and gaps shall decrease. The plan therefore speaks against the requirement, although the 3:12 rules specifically are not mentioned.
Original (Swedish)
Motförslaget vill lätta beskattningen inom gränsbeloppet och höja taket för övergången till lägre kapitalskatt för delägare i fåmansföretag. Planens uttalade linje är den motsatta: de med mest pengar ska bidra mer genom progressiv beskattning av kapital, och klyftorna ska minska. Planen talar därför mot kravet, även om just 3:12-reglerna inte nämns.
- 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 ↗)“those with the most money, who also cause greater emissions, shall contribute more to the transition and welfare through progressive capital taxation.”
- reduced gaps»De ekonomiska klyftorna ska minska.« (party programme ↗)“Economic gaps shall decrease.”
- capacity bears more»Det är rimligt att den som har det gott ställt« (party programme ↗)“It is reasonable that the one who has it good”
The election manifesto requires lowered tax on jobs and business especially for small businesses and sole traders, and the party programme that the tax burden on job creation shall be as small as possible.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto requires lowered tax on jobs and business especially for small businesses and sole traders, and the party programme that the tax burden on job creation shall be as small as possible. The counter-proposal wants to lower the tax rate within the limit amount and raise the ceiling to restore neutrality between employees and business owners, which is directly in that direction. Small business rules are not mentioned by name, so the conclusion is derived from these tax commitments.
Original (Swedish)
Valmanifestet kräver sänkt skatt på jobb och företagande särskilt för småföretag och egenföretagare, och partiprogrammet att skattebördan på jobbskapande ska vara så liten som möjligt. Motförslaget vill sänka skattesatsen inom gränsbeloppet och höja taket för att återställa neutraliteten mellan anställda och företagare, vilket ligger direkt i den riktningen. Fåmansföretagsreglerna nämns inte vid namn, så slutsatsen härleds ur dessa skatteåtaganden.
- lower tax for self-employeddecisive»Sänk skatten på jobb och företagande, särskilt för småföretag och egenföretagare. Det ska löna sig att driva företag och skapa jobb.« (2022 manifesto ↗)“Lower the tax on jobs and business, especially for small businesses and sole traders. It shall pay to run a business and create jobs.”
- minimal 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 shall be made as small as possible.”
- reduced total tax burden»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“The total tax burden must come down next mandate period.”
- deregulation for entrepreneurs»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clear up the rule jungle for entrepreneurs, large and small.”
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 tax levels to be competitive and easy to understand, especially in the corporate and capital tax field, and wants uniformity in capital income taxation to increase.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan wants tax levels to be competitive and easy to understand, especially in the corporate and capital tax field, and wants uniformity in capital income taxation to increase. To adjust the tax rate within the limit and ceiling to restore neutrality between employees and self-employed is in that direction. The plan does not point out the 3:12 rules in detail, but business conditions are an explicit commitment.
Original (Swedish)
Planen vill att skattenivåerna ska vara konkurrenskraftiga och lättförståeliga, inte minst på bolags- och kapitalskatteområdet, och att enhetligheten i kapitalinkomstbeskattningen ökar. Att justera skattesatsen inom gränsbeloppet och taket för att återställa neutraliteten mellan anställda och företagare ligger i den riktningen. Planen pekar inte ut 3:12-reglerna i detalj, men företagandets villkor är ett uttalat åtagande.
- competitive capital taxesdecisive»Sveriges skattenivåer ska vara konkurrenskraftiga och lättförståeliga för att uppmuntra till företagande, utbildning och investeringar. Det gäller inte minst bolags-, kunskaps- och kapitalskatterna.« (2022 manifesto ↗)“Sweden's tax levels shall be competitive and easy to understand to encourage enterprise, education and investment. This applies especially to corporate, knowledge and capital taxes.”
- uniform capital taxation»enhetligheten i kapitalinkomstbeskattningen öka« (party programme ↗)“uniformity in capital income taxation increase”
- reduced tax on enterprise»Reformen ska vara fullt finansierad och tydligt sänka skatten på jobb och företagande.« (party programme ↗)“The reform shall be fully financed and clearly reduce tax on work and enterprise.”
- good conditions for entrepreneurs»Goda villkor för företag och företagare skapar tillväxt och fler jobb, vilket i sin tur säkrar den generella välfärden.« (party programme ↗)“Good conditions for enterprises and entrepreneurs create growth and more jobs, which in turn secures general welfare.”
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 requires that taxation be designed according to tax law principles of ability to pay and equal treatment, which is precisely the neutrality between employees and entrepreneurs that the counter-proposal wants to restore.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan requires that taxation be designed according to tax law principles of ability to pay and equal treatment, which is precisely the neutrality between employees and entrepreneurs that the counter-proposal wants to restore. The plan also requires that saving in one's own company be encouraged and that tax rules facilitate business succession. A adjusted tax rate within the threshold and an adjusted ceiling thus lies in the plan's direction.
Original (Swedish)
Planen kräver att beskattningen utformas enligt skatterättsliga principer om skatt efter bärkraft och likabehandling, vilket är just den neutralitet mellan anställda och företagare som motförslaget vill återställa. Planen kräver också att sparande i det egna företaget uppmuntras och att skattereglerna underlättar generationsskiften. En justerad skattesats inom gränsbeloppet och ett justerat tak ligger därför i planens riktning.
- equal treatment in taxationdecisive»andra former av beskattning får inte urholka äganderätten och ska utformas enligt vedertagna skatterättsliga principer som skatt efter bärkraft och likabehandling.« (party programme ↗)“other forms of taxation may not erode property rights and shall be designed according to established tax law principles such as tax according to ability to pay and equal treatment.”
- encouraged saving in the company»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 saving in one's own company is encouraged.”
- facilitated succession»Skatteregler ska utformas så att generationsskiften i företagen underlättas.« (party programme ↗)“Tax rules shall be designed so that business succession in companies is facilitated.”
- employee ownership and ownership succession»Underlätta personalägande och generationsskifte av företag« (2022 manifesto ↗)“Facilitate employee ownership and business succession”
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 takes explicit position in the 3:12 question, but the direction is simplification and lower tax on business, not adjusted tax rates and ceilings that sharpen the take from small companies.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan takes explicit position in the 3:12 question, but the direction is simplification and lower tax on business, not adjusted tax rates and ceilings that sharpen the take from small companies. The tax increase ceiling means that the total tax burden shall not be raised and that capital taxes shall be competitive. The counter-proposal's demand for changed tax rate and ceiling for neutrality's sake is therefore rejected by the plan.
Original (Swedish)
Planen tar uttrycklig ställning i 3:12-frågan, men riktningen är förenkling och lägre skatt på företagande, inte justerade skattesatser och tak som skärper uttaget från fåmansföretagare. Skattehöjarstoppet innebär att de samlade skatterna inte ska höjas och att kapitalskatterna ska vara konkurrenskraftiga. Motförslagets krav på ändrad skattesats och tak för neutralitetens skull avvisas därför av planen.
- förenklade 3:12-reglerdecisive»Förenkla 3:12-reglerna« (2022 manifesto ↗)“Simplify the 3:12 rules”
- skattehöjarstopp»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax increase ceiling during the coming mandate period, which means that the total tax burden is not raised”
- lägre skatt på företagande»Stärka drivkrafterna för investeringar, forskning och entreprenörskap, genom lägre skatter på företagande« (2022 manifesto ↗)“Strengthen the driving forces for investments, research and entrepreneurship, through lower taxes on business”
- konkurrenskraftiga kapitalskatter»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 company, knowledge and capital taxes must be competitive and encourage investments in Sweden.”
The election manifesto explicitly wishes to modernize the 3:12 rules to stimulate entrepreneurship and states that taxes should not hamper Swedish companies.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto explicitly wishes to modernize the 3:12 rules to stimulate entrepreneurship and states that taxes should not hamper Swedish companies. The counter-proposal's demand for adjusted tax rate within the cap and a raised ceiling thereby aligns with the plan's commitment, which also emphasizes that it must be worth taking risks to grow. That neutrality between employees and entrepreneurs is eroded is precisely the type of tax design the plan wishes to correct.
Original (Swedish)
Valmanifestet vill uttryckligen modernisera 3:12-regelverket för att stimulera entreprenörskap och slår fast att skatterna inte ska hämma svenska företag. Motförslagets krav på justerad skattesats inom gränsbeloppet och ett höjt tak ligger därmed i linje med planens åtagande, som också betonar att det måste löna sig att ta risker för att växa. Att neutraliteten mellan anställda och företagare urholkas är just den typ av skatteutformning planen vill rätta till.
- modernize 3:12 rulesdecisive»Modernisera 3:12 regelverket för att stimulera entreprenörskap« (2022 manifesto ↗)“Modernize the 3:12 rules to stimulate entrepreneurship.”
- competitive business 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 companies in international competition.”
- risk-taking must pay off»Det måste löna sig att ta risker för att kunna växa.« (2022 manifesto ↗)“It must be worth taking risks to be able to grow.”
- better-designed taxes»Sänkta eller bättre utformade skatter kommer i många fall att på sikt öka skatteintäkterna eftersom en sådan politik leder till ökad tillväxt.« (2022 manifesto ↗)“Reduced or better-designed taxes will in many cases over time increase tax revenue because such policy leads to increased growth.”
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.
Share and embed
Sources and documents
- The committee report on riksdagen.se (2022/23:SkU12)
- Committee report full text (HA01SkU12)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2022/23:1006 — Långsiktigt planerande och byggande av Mikael Eskilandersson m.fl. (SD)
- Motion 2022/23:1015 — En konkurrenskraftig svensk sjöfart av Jimmy Ståhl m.fl. (SD)
- Motion 2022/23:1022 — Sverigevänlig skatte- och indrivningspolitik för välfärd, trygghet och företagande av Per Söderlund m.fl. (SD)
- Motion 2022/23:1029 — Bättre villkor för buffert- och pensionssparande och en stärkt arbetslinje för äldre av Johan Hultberg (M)
- Motion 2022/23:1124 — En hållbar besöksnäring av Elisabeth Thand Ringqvist m.fl. (C)
- Motion 2022/23:1245 — Ordning och reda på arbetsmarknaden av Ciczie Weidby m.fl. (V)
- Motion 2022/23:1249 — Hyresrätt och allmännytta av Malcolm Momodou Jallow m.fl. (V)
- Motion 2022/23:1364 — Näringslivets sponsring av kultur av Roland Utbult (KD)
- Motion 2022/23:1544 — Beredskapsskatt av Linus Sköld (S)
- Motion 2022/23:1643 — En hållbar digitalisering av Niels Paarup-Petersen m.fl. (C)
- Motion 2022/23:1672 — En levande landsbygd för Sveriges bästa av Annie Lööf m.fl. (C)
- Motion 2022/23:1673 — Jämställdhet för hållbar utveckling av Annie Lööf m.fl. (C)
- Motion 2022/23:1702 — Generationsskifte i bostadsbeståndet av Malin Danielsson (L)
- Motion 2022/23:1705 — Beredskapsskatt av Annika Strandhäll (S)
- Motion 2022/23:1709 — Politiska uppdrag i 3:12-reglerna av Peter Ollén (M)
- Motion 2022/23:1738 — Konkurrensneutralitet mellan medieföretag verksamma i Sverige av Laila Naraghi (S)
- Motion 2022/23:190 — Möjlighet till lägre reavinstskatt vid försäljning av privatbostad av Jörgen Grubb (SD)
- Motion 2022/23:2138 — Skattepolitik av Niklas Karlsson m.fl. (S)
- Motion 2022/23:2170 — För en stark grön näringslivsutveckling av Elin Söderberg m.fl. (MP)
- Motion 2022/23:2176 — Paket för att stärka den fria konsten av Amanda Lind (MP)
Source: The Swedish Parliament