Tax advice for businesses

What tax advice for businesses involves

Tax advice is about making decisions in the right order and at the right time, so that the company and you as the owner pay the tax the rules require. This is legal tax planning: we go through the choices the law gives you, run the numbers on them based on your figures and document the decisions. We do not promise any particular tax saving in kronor, because the outcome depends on the company's profit, salaries and your plans.

As your tax adviser, we are the same people who handle your bookkeeping and your year-end closing. Our advice is therefore based on the company's actual figures, not on an estimate.

Salary or dividends in a close company

Salary or dividends is the most common tax question for anyone who owns a limited company (aktiebolag, AB). Dividends on qualifying shares in a close company (fåmansföretag) are taxed as income from capital up to a threshold amount (gränsbelopp), and the part that exceeds the threshold amount is taxed as income from employment. Within the threshold amount, two thirds of the dividend is taxed as income from capital, where the tax rate is 30 per cent.

From income year 2026, that is in the tax return filed in 2027, the threshold amount is calculated in a new way. Among other things, it consists of a basic amount of four income base amounts, SEK 322 400 for income year 2026, which is divided equally across every share in the company, and a salary-based allowance. The salary-based allowance is 50 per cent of your share of the salary base above eight income base amounts, which for income year 2026 is SEK 644 800. The previous salary requirement and the requirement to own 4 per cent of the capital have been removed, but the allowance may not exceed 50 times the cash remuneration you or a closely related person received from the company in the previous year. Unused dividend allowance can be carried forward but is no longer uplifted with interest.

What suits you depends on the company's profit, the salaries in the company and what you need to take out privately. We work through the alternatives with you, and the K10 form in your tax return follows from the decisions. Read more in our guide to the 3:12 rules and on the website of the Swedish Tax Agency (Skatteverket).

Tax allocation reserves and expansion funds

A limited company may deduct a provision to a tax allocation reserve (periodiseringsfond) of no more than 25 per cent of the surplus from its business activities. Each year's provision becomes a separate reserve, and it must be reversed into taxable income no later than the sixth year after the year of the provision. The oldest reserve is reversed first. For as long as the reserves exist, the company must report a standardised income calculated on the basis of the government borrowing rate at the end of November of the previous year. It was 2.55 per cent at the end of November 2025.

If you are a sole trader (enskild firma), you may set aside no more than 30 per cent of the income from your business to a tax allocation reserve, with the same six-year limit. You can also make a provision to an expansion fund (expansionsfond), in which case you pay a special expansion fund tax of 20.6 per cent of the amount. The rest of the income tax and the self-employment contributions (egenavgifter) are paid when the fund is reversed. There is no time limit for the reversal, but how much you may have set aside depends on the capital in the business. We deal with these reserves as part of the year-end closing, when the year's profit is known.

Company car benefit and VAT as tax issues

It is a taxable company car benefit when an employee may use the company's car for private journeys on more than 10 occasions or for more than 100 Swedish miles (1 000 km) a year, and the same rules apply whether the company owns or leases the car. The employer must then pay employer contributions and deduct tax on the taxable value of the benefit. Before the company acquires a car, we go through what the benefit means for you and for the company.

VAT is also a planning issue. A business with a VAT taxable amount of no more than SEK 1 million can report VAT once a year, every three months or every month. If you choose to report more often, you can only switch back after 24 months. If annual turnover is no more than SEK 120 000, the business can be exempt from VAT; read more about the VAT exemption.

Timing of investments

When an investment is made determines which year the deduction falls in. According to the Tax Agency, it makes no difference when during the year you buy equipment: if it is still there at the end of the year, you can depreciate it by 30 per cent under the main rule. Low-value equipment, where the acquisition cost excluding VAT is less than half a price base amount (SEK 29 600 for income year 2026), may be deducted in the year it is acquired. If you are planning a larger investment, it is worth talking to us before the financial year ends.

How our tax advice works

1. You tell us what you want answered: salary or dividends, an investment, a car or an approaching year-end closing.
2. We start from the company's bookkeeping and work through the alternatives the rules allow.
3. You receive the alternatives and what they mean, and you decide.
4. We carry out what follows from the decision in the bookkeeping, payroll, year-end closing and tax return.

We do not give investment or insurance advice, and if the company needs an auditor, we work with one. Questions about budgets, profitability and liquidity belong to financial advice, and you can see what the ongoing advice in the packages covers under advice.

What the tax advice includes

• Calculation of salary or dividends ahead of the year and ahead of the dividend decision
• Threshold amount and K10 if you own a close company
• Proposals for tax allocation reserves and, for sole traders, expansion funds in the year-end closing
• Review of the company car benefit before the company acquires a car
• Choice of VAT reporting period
• Planning of investments ahead of the end of the financial year

Price of tax advice

Tax planning of salary and dividends is included in Premium, from SEK 3 900/month excl. VAT, together with free advice. Advice is included in Basic with up to 2 hours a month and in Complete with up to 4 hours. Mini does not include advice. If you want tax advice without a package, you receive a quote with a fixed price before we start. Fixed monthly price based on the number of vouchers and employees, no lock-in period, three months' notice. See prices.