Dividends and capital gains for owners of closely-held companies (the '3:12 rules')

2026-03-11 · 2025/26:SkU15 p.2

The question is whether the recently simplified '3:12 rules' for closely-held companies should be further amended to reduce the risk of income conversion, or should stand as they are.

Committee proposal adopted, 150–123

VSMPCLKDMSD
YesNoAbstainAbsent

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