här - Crowe Horwath International
här - Crowe Horwath International
här - Crowe Horwath International
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Mervärdesskatt ..............................................................................................27<br />
Stämpelskatt..................................................................................................27<br />
TJÄNST.........................................................................................................29<br />
Naturaförmåner .............................................................................................29<br />
Skattefria förmåner .......................................................................29<br />
Bilförmån ......................................................................................30<br />
Kostförmån ...................................................................................33<br />
Ränteförmån.................................................................................34<br />
Förmån av lånedator.....................................................................35<br />
Avdragsbegränsning i tjänst ..........................................................................35<br />
Dagliga resor bostaden - arbetet ...................................................................35<br />
Traktamenten och ökade levnadskostnader..................................................35<br />
Inrikes tjänsteresa.........................................................................35<br />
Utrikes tjänsteresa........................................................................37<br />
Dubbel bosättning och tillfällig anställning ....................................40<br />
Veckoslutsresor .............................................................................................41<br />
Resekostnader i tjänsten ...............................................................................41<br />
KAPITAL........................................................................................................42<br />
Utdelning på aktier och andelar m.m. ............................................................42<br />
Uthyrning av privatbostad..............................................................................43<br />
Kapitalvinstbeskattning – allmänt ..................................................................43<br />
Andelar och andra delägarrätter ....................................................................46<br />
Investeringssparkonto (ISK) ..........................................................................49<br />
Fåmansföretag – 3:12 reglerna för utdelning och kapitalvinster ....................51<br />
Kvalificerade andelar och klyvningsreglerna m.m.........................51<br />
Utdelning - kvalificerade andelar...................................................52<br />
Kapitalvinst - kvalificerade andelar ...............................................54<br />
Skalbolag.......................................................................................................56<br />
Privatbostadsfastighet ...................................................................................58<br />
Näringsfastighet.............................................................................................59<br />
Bostadsrätt ....................................................................................................60<br />
Uppskov.........................................................................................................61<br />
Andel i handelsbolag m.m. ............................................................................63<br />
Fordringsrätter ...............................................................................................64<br />
Utländsk valuta, fordringar och skulder .........................................................65<br />
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