@misc{9217489,
  abstract     = {{This thesis examines the new 3:12 rules in Chapter 57 of the Swedish Income Tax Act, which entered into force on 1 January 2026. The rules govern the taxation of dividends and capital gains on qualified shares in closely held companies and are primarily intended to prevent income shifting, that is, the conversion of labour income into more lightly taxed capital income. The re-form is largely based on the proposals set out in SOU 2024:36 Simplify and Improve and has been designed in response to longstanding criticism of the regulatory framework’s complexity, lack of predictability, and high adminis-trative burden.
The purpose of the thesis is to analyze the new 3:12 rules and to assess the extent to which the reform is appropriate in relation to the fundamental pur-pose and structure of the regulatory framework. Particular emphasis is placed on the reform’s ambitions to simplify the rules, its implications for legal cer-tainty and predictability, and its economic and legal policy effects for share-holders in closely held companies. The analysis is conducted using a combi-nation of doctrinal legal and legal policy methods, based on statutory provi-sions, legislative preparatory works, case law, legal scholarship, and consulta-tion responses.
In summary, the reform is considered appropriate insofar as it simplifies and clarifies the calculation rules for the threshold amount. However, the reform has addressed only to a limited extent the more fundamental application prob-lems arising from the design of the qualification rules. The new 3:12 rules thus appear to constitute a step towards greater administrative manageability and predictability, but without fully resolving the legal certainty issues that have long characterized the regulatory framework.}},
  author       = {{Lundberg, Linnéa}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{De nya 3:12-reglerna Förenkling, ändamålsenlighet och rättssäkerhet i beskattningen av fåmansföretag}},
  year         = {{2025}},
}