The question is whether the Riksdag should now direct the government to adjust the 3:12 rules for closely held companies - including the tax rate within the threshold amount and the cap at which employment-income taxation switches to lower capital taxation - or whether this should wait for an ongoing government inquiry into simplified rules.
Committee proposal adopted, 187–93 · ⇄ The decision would have gone the other way
Plan → Vote
»en ökad beskattning av kapital och högre skatt på de högsta«“increased taxation of capital and higher tax on the highest”increased capital taxation · party programme ↗
»breda skattebaser och att alla förvärvsinkomster och ersättningar«“broad tax bases and that all earned income and compensation”equal taxation of income · party programme ↗
»att de med mest pengar, som också orsakar större utsläpp, ska bidra mer till omställningen och välfärden genom en progressiv beskattning av kapital.«“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.”progressive capital taxation · 2022 manifesto ↗
»Sänk skatten på jobb och företagande, särskilt för småföretag och egenföretagare.«“Reduce taxes on work and business, especially for small businesses and sole proprietors.”lower tax on business · 2022 manifesto ↗
»bolagsskatten fortsätta sänkas och enhetligheten i kapitalinkomstbeskattningen öka«“corporate tax continue to be lowered and unity in capital income taxation increase”uniform capital taxation · party programme ↗
»ska utformas enligt vedertagna skatterättsliga principer som skatt efter bärkraft och likabehandling.«“shall be designed according to established tax law principles such as taxation according to ability to pay and equal treatment.”equal treatment in taxation · party programme ↗
»Förenkla 3:12-reglerna«“Simplify 3:12 rules”simplified 3:12 rules · 2022 manifesto ↗
»Modernisera 3:12 regelverket för att stimulera entreprenörskap«“Modernize the 3:12 rules to stimulate entrepreneurship”modernize 3:12 rules · 2022 manifesto ↗
The plan is an AI reading of the party’s own manifesto and programme, with verbatim quotes. Not a prediction. Open the case → · airiksdagen.se