{"id":11703,"date":"2026-05-13T14:32:00","date_gmt":"2026-05-13T12:32:00","guid":{"rendered":"https:\/\/bjornlunden.com\/kennisbank\/blogs\/obeskattade-reserver-vad-ar-det\/"},"modified":"2026-06-15T09:32:30","modified_gmt":"2026-06-15T07:32:30","slug":"obeskattade-reserver-vad-ar-det","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/obeskattade-reserver-vad-ar-det\/","title":{"rendered":"Obeskattade reserver \u2013 vad \u00e4r det?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>I den h\u00e4r artikeln g\u00e5r vi igenom vad som menas med obeskattade reserver.\u00a0<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"background-color: transparent;\">Inom&nbsp;<\/span><span style=\"background-color: transparent;\">redovisning intar de&nbsp;<\/span><strong style=\"background-color: transparent;\">obeskattade reserverna<\/strong><span style=\"background-color: transparent;\">&nbsp;en mellanst\u00e4llning mellan skulder<\/span><span style=\"background-color: transparent;\">&nbsp;och&nbsp;<\/span><a style=\"background-color: transparent;\" href=\"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/vad-ar-eget-kapital\/\">eget kapital<\/a><span style=\"background-color: transparent;\">&nbsp;och placeras ocks\u00e5 mellan dessa rubriker i&nbsp;<\/span><a style=\"background-color: transparent;\" href=\"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/balansrakning-en-snabbgenomgang\/\">balansr\u00e4kningen<\/a><span style=\"background-color: transparent;\">.<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Eftersom posterna inte \u00e4r beskattade, best\u00e5r de egentligen dels av en latent (dold) skatteskuld, dels av eget kapital.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Syftet med obeskattade reserver \u00e4r att man ska kunna j\u00e4mna ut skattebelastningen mellan resultatm\u00e4ssigt goda och d\u00e5liga \u00e5r. N\u00e4r f\u00f6retaget har goda \u00e5r med h\u00f6ga vinster utnyttjas avs\u00e4ttningarna till olika reserver. Vid s\u00e4mre \u00e5r \u00e5terf\u00f6rs avsatta reserver till beskattning. De obeskattade reserverna \u00e4r allts\u00e5 rent skattem\u00e4ssiga bokslutsdispositioner, som \u00e4r frivilliga.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exempel p\u00e5 poster som ska redovisas som obeskattade reserver \u00e4r:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;periodiseringsfonder<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 avs\u00e4ttning till ers\u00e4ttningsfond<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 skillnaden mellan bokf\u00f6rd och faktisk pensionsskuld<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022&nbsp;ackumulerade \u00f6veravskrivningar (avskrivning ut\u00f6ver planenliga avskrivningar)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 den 3-procentiga lagerreserven f\u00f6r lager som v\u00e4rderas till anskaffningsv\u00e4rdet<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 den 15-procentiga lagerreserven f\u00f6r djur i jordbruk och rensk\u00f6tsel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\"><strong>Med Lundify sk\u00f6ter du f\u00f6retagets bokf\u00f6ring, fakturering och betalningar smidigt p\u00e5 webben och i mobilen. Prova gratis i 30 dagar!<\/strong><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Inom redovisning intar de obeskattade reserverna en mellanst\u00e4llning mellan skulder och eget kapital och placeras ocks\u00e5 mellan dessa rubriker i balansr\u00e4kningen.<\/p>\n","protected":false},"author":37,"featured_media":15881,"menu_order":0,"template":"","categories":[],"class_list":["post-11703","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11703","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/blogs"}],"author":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/users\/37"}],"version-history":[{"count":3,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11703\/revisions"}],"predecessor-version":[{"id":52901,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11703\/revisions\/52901"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/15881"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=11703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=11703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}