Taxation of dividends and capital gains in closely held companies (the '3:12 rules')

2023-05-24 · 2022/23:SkU12 p.2

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.

Committee proposal adopted, 179–93

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