{"id":51497,"date":"2025-09-17T11:15:30","date_gmt":"2025-09-17T09:15:30","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=blogs&#038;p=51497"},"modified":"2026-06-04T13:19:48","modified_gmt":"2026-06-04T11:19:48","slug":"bilformon-for-narstaende-vem-beskattas","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/bilformon-for-narstaende-vem-beskattas\/","title":{"rendered":"Bilf\u00f6rm\u00e5n f\u00f6r n\u00e4rst\u00e5ende \u2013 vem beskattas?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>En f\u00e5mansf\u00f6retagare funderar p\u00e5 att l\u00e5ta bolaget leasa en bil men eftersom det \u00e4r hustrun som kommer att k\u00f6ra bilen, vill han att hon ska beskattas f\u00f6r bilf\u00f6rm\u00e5nsv\u00e4rdet.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Svar:<br><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\nI detta fall \u00e4r det avg\u00f6rande om hustrun arbetar i f\u00f6retaget eller inte. Om hon arbetar i f\u00f6retaget kan hon sj\u00e4lv beskattas f\u00f6r l\u00f6n fr\u00e5n bolaget \u2013 denna ers\u00e4ttning kan vara i form av en f\u00f6rm\u00e5n (t ex en bilf\u00f6rm\u00e5n). N\u00e4r det g\u00e4ller l\u00f6n till medhj\u00e4lpande make s\u00e5 m\u00e5ste den vara marknadsm\u00e4ssig \u2013 \u00e4r den h\u00f6gre beskattas f\u00f6retagsledaren f\u00f6r \u00f6verskjutande l\u00f6n. Om l\u00f6nen (v\u00e4rdet p\u00e5 bilf\u00f6rm\u00e5nen i det h\u00e4r fallet) till medhj\u00e4lpande make \u00e4r h\u00f6gre \u00e4n 90 kr\/timme b\u00f6r man i deklarationen f\u00f6rklara vad denna h\u00f6gre timers\u00e4ttning baseras p\u00e5. Givetvis kan l\u00f6nen vara h\u00f6gre \u00e4n 90 kr \u2013 det beror p\u00e5 vilka arbetsuppgifter som utf\u00f6rs. Men om hon inte alls arbetar i f\u00f6retaget, s\u00e5 kan hon heller inte beskattas f\u00f6r bilf\u00f6rm\u00e5n \u2013 d\u00e5 m\u00e5ste \u00e4garen beskattas f\u00f6r denna, \u00e4ven om det \u00e4r makan som nyttjar bilen.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\" data-type=\"page\" data-id=\"4349\">Med Lundify hanterar du bokf\u00f6ring, fakturering och betalningar smidigt i mobilen eller p\u00e5 webben. Testa gratis i 30 dagar.<\/a><\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>En f\u00e5mansf\u00f6retagare funderar p\u00e5 att l\u00e5ta bolaget leasa en bil men eftersom det \u00e4r hustrun som kommer att k\u00f6ra bilen, vill han att hon ska beskattas f\u00f6r bilf\u00f6rm\u00e5nsv\u00e4rdet. Svar: I detta fall \u00e4r det avg\u00f6rande om hustrun arbetar i f\u00f6retaget eller inte. Om hon arbetar i f\u00f6retaget kan hon sj\u00e4lv beskattas f\u00f6r l\u00f6n fr\u00e5n bolaget [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":39128,"menu_order":0,"template":"","categories":[],"class_list":["post-51497","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51497","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\/32"}],"version-history":[{"count":2,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51497\/revisions"}],"predecessor-version":[{"id":51511,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51497\/revisions\/51511"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/39128"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=51497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=51497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}