{"id":18200,"date":"2024-10-16T14:07:32","date_gmt":"2024-10-16T12:07:32","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=resources&#038;p=18200"},"modified":"2025-06-26T07:09:15","modified_gmt":"2025-06-26T05:09:15","slug":"3_12-guide","status":"publish","type":"resources","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/resurser\/3_12-guide\/","title":{"rendered":"Guide: F\u00f6rslaget till nya 3:12-regler"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"18200\" class=\"elementor elementor-18200\" data-elementor-post-type=\"resources\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d64532b e-flex e-con-boxed e-con e-parent\" data-id=\"d64532b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f9fe92b e-con-full e-flex e-con e-child\" data-id=\"f9fe92b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-33f5a03 e-con-full breadcrumbs elementor-hidden-mobile e-flex e-con e-child\" data-id=\"33f5a03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9b332ea elementor-widget elementor-widget-heading\" data-id=\"9b332ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/bjornlunden.com\/se\/bjornkoll\/\">Bj\u00f6rnkoll<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b96a262 elementor-widget elementor-widget-heading\" data-id=\"b96a262\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/bjornlunden.com\/se\/bjornkoll\/resurser\/\">Resurser<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16d4786 active elementor-widget elementor-widget-heading\" data-id=\"16d4786\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">3:12-regler<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7473ffb elementor-widget elementor-widget-heading\" data-id=\"7473ffb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Guide<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fe83ab elementor-widget elementor-widget-heading\" data-id=\"3fe83ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Allt som \u00e4r v\u00e4rt att veta om f\u00f6rslaget till nya 3:12-regler\n<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60beae5 elementor-widget elementor-widget-text-editor\" data-id=\"60beae5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ladda ner v\u00e5r guide med allt du beh\u00f6ver veta om f\u00f6rslaget till nya 3:12-regler.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8df3bc white elementor-widget elementor-widget-shortcode\" data-id=\"b8df3bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script>\n\/\/----------------------------------------------------------\n\/\/------ JAVASCRIPT HOOK FUNCTIONS FOR GRAVITY FORMS -------\n\/\/----------------------------------------------------------\n\nif ( ! gform ) {\n\tdocument.addEventListener( 'gform_main_scripts_loaded', function() { gform.scriptsLoaded = true; } );\n\tdocument.addEventListener( 'gform\/theme\/scripts_loaded', function() { gform.themeScriptsLoaded = true; } );\n\twindow.addEventListener( 'DOMContentLoaded', function() { gform.domLoaded = true; } );\n\n\tvar gform = {\n\t\tdomLoaded: false,\n\t\tscriptsLoaded: false,\n\t\tthemeScriptsLoaded: false,\n\t\tisFormEditor: () => typeof InitializeEditor === 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gravity-theme gform-theme--no-framework black_wrapper' data-form-theme='gravity-theme' data-form-index='0' id='gform_wrapper_36' ><div id='gf_36' class='gform_anchor' tabindex='-1'><\/div>\n                        <div class='gform_heading'>\n\t\t\t\t\t\t\t<p class='gform_required_legend'><\/p>\n                        <\/div><form method='post' enctype='multipart\/form-data' target='gform_ajax_frame_36' id='gform_36' class='black' action='\/se\/wp-json\/wp\/v2\/resources\/18200#gf_36' data-formid='36' novalidate>\n                        <div class='gform-body gform_body'><div id='gform_fields_36' class='gform_fields top_label form_sublabel_below description_below validation_below'><div id=\"field_36_4\" class=\"gfield gfield--type-text gfield--input-type-text gfield--width-half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"  ><label class='gfield_label gform-field-label' for='input_36_4'><span class='gform-field-label__text'>F\u00f6rnamn<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_4' id='input_36_4' type='text' value='' class='large'   tabindex='49' placeholder='F\u00f6rnamn' aria-required=\"true\" aria-invalid=\"false\"   \/><\/div><\/div><div id=\"field_36_5\" class=\"gfield gfield--type-text gfield--input-type-text gfield--width-half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"  ><label class='gfield_label gform-field-label' for='input_36_5'><span class='gform-field-label__text'>Efternamn<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_5' id='input_36_5' type='text' value='' class='large'   tabindex='50' placeholder='Efternamn' aria-required=\"true\" aria-invalid=\"false\"   \/><\/div><\/div><div id=\"field_36_6\" class=\"gfield gfield--type-text gfield--input-type-text gfield--width-full gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"  ><label class='gfield_label gform-field-label' for='input_36_6'><span class='gform-field-label__text'>E-post<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_6' id='input_36_6' type='text' value='' class='large'   tabindex='51' placeholder='E-post' aria-required=\"true\" aria-invalid=\"false\"   \/><\/div><\/div><fieldset id=\"field_36_7\" class=\"gfield gfield--type-consent gfield--type-choice gfield--input-type-consent gfield--width-full gfield_contains_required field_sublabel_below gfield--no-description field_description_below hidden_label field_validation_below gfield_visibility_visible gfield--choice-align-vertical\"  ><legend class='gfield_label gform-field-label gfield_label_before_complex' ><span class='gform-field-label__text'>Consent<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/legend><div class='ginput_container ginput_container_consent'><input name='input_7.1' id='input_36_7_1' type='checkbox' value='1' tabindex='52'  aria-required=\"true\" aria-invalid=\"false\"   \/> <label class=\"gform-field-label gform-field-label--type-inline gfield_consent_label\" for='input_36_7_1' ><span class='gform-field-label__text'>Jag samtycker till behandlingen av mina personuppgifter i enlighet med <a href=\"\/se\/integritetspolicy\/\" target=\"_blank\">Bjorn Lundens integritetspolicy<\/a>.<\/span><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/label><input 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alt=\"\" srcset=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/3-12-regler-mockup-.png 900w, https:\/\/bjornlunden.com\/wp-content\/uploads\/3-12-regler-mockup--283x300.png 283w, https:\/\/bjornlunden.com\/wp-content\/uploads\/3-12-regler-mockup--768x815.png 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c86d1b0 e-flex e-con-boxed e-con e-parent\" data-id=\"c86d1b0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-136b770 e-con-full e-flex e-con e-child\" data-id=\"136b770\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-396d8bc elementor-widget elementor-widget-heading\" data-id=\"396d8bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">I den h\u00e4r guiden f\u00e5r du full koll p\u00e5 f\u00f6rslaget till nya 3:12-regler\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b28b2f3 elementor-widget elementor-widget-text-editor\" data-id=\"b28b2f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Efter tv\u00e5 \u00e5rs utredande och efter mycket hysch-hysch och spekulationer sl\u00e4pptes till sist den nya 3:12-utredningens f\u00f6rslag. Det mycket omfattande (800-sidor!) f\u00f6rslaget till f\u00f6rb\u00e4ttrade och f\u00f6renklade f\u00e5mansregler f\u00f6r utdelning och kapitalvinst har verkligen varit efterl\u00e4ngtat.<\/p><p>\u00a0<\/p><p>H\u00e4r kan du ladda ner v\u00e5r mycket utf\u00f6rliga guide till f\u00f6rslaget till nya 3:12-regler. Ut\u00f6ver en gedigen genomg\u00e5ng av f\u00f6rslaget och den nya ber\u00e4kningsmodellen f\u00f6r gr\u00e4nsbelopp f\u00e5r du r\u00e4kneexempel som visar hur ber\u00e4kningarna enligt den f\u00f6reslagna modellen ska g\u00f6ras.<\/p><p>\u00a0<\/p><p>Guiden \u00e4r skriven av Ulf Bokelund Svensson som \u00e4r en av landets fr\u00e4msta skatteexperter. Ulf har skrivit ett stort antal b\u00f6cker p\u00e5 skatte- och momsomr\u00e5det, arbetar i BL Fr\u00e5geservice och \u00e4r en uppskattad kursledare och f\u00f6rel\u00e4sare. Han \u00e4r d\u00e4rtill CEO f\u00f6r Bjorn Lunden Group. En superbj\u00f6rn, med andra ord.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Allt du beh\u00f6ver veta om f\u00f6rslaget till nya 3:12-regler.<\/p>\n","protected":false},"featured_media":19993,"menu_order":0,"template":"","class_list":["post-18200","resources","type-resources","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/resources\/18200","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/resources"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/resources"}],"version-history":[{"count":31,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/resources\/18200\/revisions"}],"predecessor-version":[{"id":42135,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/resources\/18200\/revisions\/42135"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/19993"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=18200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}