{"id":9386,"date":"2016-11-21T00:00:00","date_gmt":"2016-11-21T00:00:00","guid":{"rendered":"http:\/\/almega.azurewebsites.net\/remisser\/oversyn-av-skattereglerna-for-delagare-i-famansforetag-sou-201675\/"},"modified":"2016-11-21T00:00:00","modified_gmt":"2016-11-21T00:00:00","slug":"oversyn-av-skattereglerna-for-delagare-i-famansforetag-sou-201675","status":"publish","type":"referral","link":"https:\/\/www.almega.se\/remisser\/oversyn-av-skattereglerna-for-delagare-i-famansforetag-sou-201675\/","title":{"rendered":"\u00d6versyn av skattereglerna f\u00f6r del\u00e4gare i f\u00e5mans&shy;f\u00f6retag (SOU 2016:75)"},"content":{"rendered":"<div class=\"wp-block wp-block-classic-editor\">\n<p class=\"intro\">Almega har erbjudits m\u00f6jlighet att svara p\u00e5 denna remiss.<\/p>\n<p>Utredningens uppdrag har varit att se &ouml;ver beskattningen vid &auml;garskiften i f&aring;mansf&ouml;retag, dels se &ouml;ver 3:12-reglerna i syfte att begr&auml;nsa m&ouml;jligheterna till skattem&auml;ssig inkomstomvandling. Vid &ouml;versynen av &auml;garskiften har syftet varit att s&auml;kerst&auml;lla att avyttringar av kvalificerade andelar i m&ouml;jligaste m&aring;n beskattas likformigt oberoende av om avyttring sker inom eller utom n&auml;rst&aring;endekretsen. Vid &ouml;versynen av 3:12-reglerna har det enligt direktiven varit viktigt att hitta en bra balans mellan syftet att f&ouml;rhindra inkomstomvandling och syftet att skapa positiva effekter som &ouml;kat entrepren&ouml;rskap, fler arbetstillf&auml;llen och h&ouml;gre tillv&auml;xt.<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Almega har erbjudits m\u00f6jlighet att svara p\u00e5 denna remiss.<\/p>\n","protected":false},"template":"","categories":[57],"class_list":["post-9386","referral","type-referral","status-publish","hentry","category-skatter"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.8 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>\u00d6versyn av skattereglerna f\u00f6r del\u00e4gare i f\u00e5mansf\u00f6retag (SOU 2016:75) | Almega<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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