Trump Policy Shift Benefited Klarna's Competitors, Reports Dagens industri

A sponsored article in *Dagens industri*, produced in collaboration with the accounting service Wint, details proposed amendments to Sweden's "3:12 rules." These rules govern dividend taxation for owners of closely-held companies. The Swedish government has submitted a proposal to replace the current system with a single, simplified model. According to Anders Nilsson, a tax expert at Wint, the proposed changes include increasing the standard tax-advantaged dividend allowance to four "income base amounts," an increase from the current 2.75. This adjustment is expected to benefit many small business owners, including consultants and freelancers, by expanding dividend capacity without necessitating a prior salary. However, the proposal also introduces potential drawbacks for some business owners. The method for calculating salary-based dividend space is being revised, which could reduce benefits for certain sole proprietors. Additionally, owners with multiple companies will face a capped total dividend allowance, distributed proportionally across their entities. This will eliminate the current flexibility to optimize individual company payouts. For companies with multiple owners, the dividend allowance will be shared among them. If approved, these new regulations are slated to take effect on January 1, 2026, impacting dividends declared in that year. The article recommends that business owners review their corporate structures in preparation for these forthcoming changes.