{"id":73076,"date":"2026-09-28T13:30:15","date_gmt":"2026-09-28T11:30:15","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=blogs&#038;p=73076"},"modified":"2026-09-28T13:33:00","modified_gmt":"2026-09-28T11:33:00","slug":"hur-fordelar-jag-grundbelopp-vid-k10-och-k12-inkomstaret-2026","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/hur-fordelar-jag-grundbelopp-vid-k10-och-k12-inkomstaret-2026\/","title":{"rendered":"Hur f\u00f6rdelar jag grundbelopp vid K10 och K12 inkomst\u00e5ret 2026?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Jag \u00e4r del\u00e4gare i tv\u00e5 aktiebolag och funderar p\u00e5 hur mycket jag kan ta i utdelning i \u00e5r, dvs hur stort utrymme jag har f\u00f6r l\u00e5gbeskattad utdelning 2026. Jag arbetar i Bolag A och redovisar p\u00e5 K10. Bolag B \u00e4r i karens och redovisas p\u00e5 K12. F\u00e5r jag r\u00e4kna ett helt grundbelopp i Bolag A?<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Svar:<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Ja, du f\u00e5r r\u00e4kna ett helt grundbelopp i Bolag A (322 400 kr f\u00f6r inkomst\u00e5ret 2026, vilket deklareras v\u00e5ren 2027).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Om en del\u00e4gare \u00e4ger kvalificerade andelar i flera f\u00f6retag ska grundbeloppet f\u00f6rdelas p\u00e5 andelarna. Eftersom Bolag B avser okvalificerade andelar beh\u00f6ver du inte ta h\u00e4nsyn till det innehavet n\u00e4r du g\u00f6r din K10-bilaga f\u00f6r Bolag A.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I Bolag B blir ska du inte r\u00e4kna n\u00e5got grundbelopp eftersom det \u00e4r ett okvalificerat innehav. Kom ih\u00e5g att grundbeloppet ska f\u00f6rdelas p\u00e5 b\u00e5da bolagen om du senare skulle bli aktiv \u2013 och d\u00e4rmed redovisa K10 \u00e4ven i Bolag B.<\/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:\/\/www.bjornlunden.se\/kurser\/deklarationskurser\/deklarera-p%c3%a5-k10__4642\" target=\"_blank\" rel=\"noopener nofollow\">Missa inte v\u00e5r kurs Deklarera p\u00e5 K10 d\u00e4r du l\u00e4r dig uppr\u00e4tta en korrekt K10-blankett enligt den nya mallen (som g\u00e4ller fr\u00e5n inkomst\u00e5ret 2026) samt ber\u00e4kna gr\u00e4nsbelopp, l\u00f6nebaserat utrymme, mm.<\/a><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>F\u00f6rdelning av grundbelopp enligt nya 3:12-reglerna.<\/p>\n","protected":false},"author":11,"featured_media":40524,"menu_order":0,"template":"","categories":[],"class_list":["post-73076","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/73076","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\/11"}],"version-history":[{"count":6,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/73076\/revisions"}],"predecessor-version":[{"id":73082,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/73076\/revisions\/73082"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/40524"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=73076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=73076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}