Under Swedish tax rules, a close company (fåmansföretag) is a limited company or other business in which four or fewer owners together hold shares representing more than half of the votes. Closely related persons are counted as one owner. There is also an extended definition.
Owners may be subject to special tax rules on dividends and capital gains, known as the 3:12 rules for qualified shares. See Skatteverket's guidance for details. An accurate share ledger makes it easier to see how ownership and votes are distributed.
Qualified shares are shares in close companies covered by the so-called 3:12 rules.
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The extended close-company definition means more companies can count as close companies under Swedish tax law.
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A leading representative of a close company is a person who has significant influence over the company.
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The threshold amount sets how much dividend or gain in a close company is taxed as capital income.
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Streamline the management of your ownership with an online digital share register – get started for free in minutes and let our guides help you easily handle everything from ownership changes to complex processes such as share issues, whether you are a large or small company.
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