{"id":51510,"date":"2025-09-17T11:34:03","date_gmt":"2025-09-17T09:34:03","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=blogs&#038;p=51510"},"modified":"2026-06-05T09:05:25","modified_gmt":"2026-06-05T07:05:25","slug":"k10-vid-gava-foljer-utdelningsutrymmet-med","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/k10-vid-gava-foljer-utdelningsutrymmet-med\/","title":{"rendered":"K10 vid g\u00e5va \u2013 f\u00f6ljer utdelningsutrymmet med?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Jag har gett bort mina aktier i ett f\u00e5mansbolag till min hustru. St\u00e4mmer det att hon f\u00e5r ta \u00f6ver mitt sparade utdelningsutrymme? Bolaget beslutade inte om n\u00e5gon utdelning det \u00e5r \u00f6verl\u00e5telsen gjordes.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\">\n\nSvar:<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\nJa, det st\u00e4mmer att din hustru f\u00e5r \u00f6verta ditt sparade utdelningsutrymme. Om bolaget inte beslutade om utdelning f\u00f6re \u00f6verl\u00e5telsen \u00e4r det samma belopp som du redovisade i din K10 f\u00f6r \u00e5ret f\u00f6re \u00f6verl\u00e5telse\u00e5ret. Hon redovisar detta p\u00e5 samma s\u00e4tt i sin K10 (f\u00f6r \u00f6verl\u00e5telse\u00e5ret) som du skulle ha gjort om du fortfarande hade \u00e4gt aktierna. Under \u00d6vriga upplysningar i era inkomstdeklarationer ska ni upplysa om att andelarna givits bort och till vem\/fr\u00e5n vem.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jag har gett bort mina aktier i ett f\u00e5mansbolag till min hustru. St\u00e4mmer det att hon f\u00e5r ta \u00f6ver mitt sparade utdelningsutrymme? Bolaget beslutade inte om n\u00e5gon utdelning det \u00e5r \u00f6verl\u00e5telsen gjordes. Svar: Ja, det st\u00e4mmer att din hustru f\u00e5r \u00f6verta ditt sparade utdelningsutrymme. Om bolaget inte beslutade om utdelning f\u00f6re \u00f6verl\u00e5telsen \u00e4r det samma [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":39152,"menu_order":0,"template":"","categories":[],"class_list":["post-51510","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51510","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":1,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51510\/revisions"}],"predecessor-version":[{"id":51512,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51510\/revisions\/51512"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/39152"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=51510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=51510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}