The extended close-company definition (Swedish: utvidgad fåmansföretagsdefinition) is a rule in the Swedish Income Tax Act under which more companies count as close companies. Centrally, all owners active to a significant extent count as a single owner, so a company with many active owners can still be a close company.
The active owners' shares may then become qualified shares under the 3:12 rules, affecting the taxation of dividends and gains, e.g. via the threshold amount. The share ledger shows ownership over time. Skatteverket has the current rules.
A close company is a company in which four or fewer owners together hold more than half of the votes.
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Qualified shares are shares in close companies covered by the so-called 3:12 rules.
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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 outside-owner rule means close-company shares may be non-qualified if outsiders own a significant part.
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