{"id":2269,"date":"2019-03-13T17:59:58","date_gmt":"2019-03-13T15:59:58","guid":{"rendered":"https:\/\/skeppsbronskatt.se\/?p=2269"},"modified":"2021-01-05T00:00:24","modified_gmt":"2021-01-04T22:00:24","slug":"nya-famansforetagsregler-vid-generationsskifte","status":"publish","type":"post","link":"https:\/\/skeppsbronskatt.se\/2019\/03\/13\/nya-famansforetagsregler-vid-generationsskifte\/","title":{"rendered":"Nya f\u00e5mansf\u00f6retagsregler vid generationsskifte"},"content":{"rendered":"<p><span style=\"color: #000000; font-family: Calibri;\">Regeringen har &#8211; som en del i det s.k. januariavtalet &#8211; f\u00f6reslagit \u00e4ndrade regler f\u00f6r generationsskiften i f\u00e5mansf\u00f6retag. De nya reglerna \u00e4r f\u00f6reslagna att tr\u00e4da ikraft p\u00e5 \u00f6verl\u00e5telser som sker efter den 30 juni 2019. <\/span><\/p>\n<p><span style=\"color: #000000; font-family: Calibri;\">Med dagens regler kan en f\u00f6rs\u00e4ljning av ett f\u00e5mansf\u00f6retag till n\u00e4rst\u00e5ende medf\u00f6ra h\u00f6gre beskattning \u00e4n om f\u00f6retaget s\u00e4ljs externt. F\u00f6rslaget till nya regler avser att komma till bukt med den olikbehandlingen och inneh\u00e5ller d\u00e4rf\u00f6r ett undantag fr\u00e5n best\u00e4mmelsen om s\u00e5 kallad <i>samma eller likartad verksamhet. <\/i>De nya reglerna inneb\u00e4r att den tidigare \u00e4garen kan l\u00e5ta kapital fr\u00e5n f\u00f6rs\u00e4ljning av verksamheten ligga i karens i ett s.k. tr\u00e4dabolag (s\u00e5 att aktierna inte l\u00e4ngre omfattas av f\u00e5mansf\u00f6retagsreglerna) \u00e4ven i en situation d\u00e5 n\u00e4sta generation i familjen arbetar vidare i det r\u00f6relsedrivande bolaget. <\/span><\/p>\n<p><span style=\"color: #000000; font-family: Calibri;\"><strong>Vid fr\u00e5gor kontakta din r\u00e5dgivare p\u00e5 Skeppsbron Skatt.<\/strong> <\/span><\/p>\n<p><span style=\"color: #000000; font-family: Calibri;\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Regeringen har &#8211; som en del i det s.k. januariavtalet &#8211; f\u00f6reslagit \u00e4ndrade regler f\u00f6r generationsskiften i f\u00e5mansf\u00f6retag. De nya reglerna \u00e4r f\u00f6reslagna att tr\u00e4da ikraft p\u00e5 \u00f6verl\u00e5telser som sker efter den 30 juni 2019. Med dagens regler kan en f\u00f6rs\u00e4ljning av ett f\u00e5mansf\u00f6retag till n\u00e4rst\u00e5ende medf\u00f6ra h\u00f6gre beskattning \u00e4n om f\u00f6retaget s\u00e4ljs externt. F\u00f6rslaget [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2306,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[279],"tags":[132,134,103,133],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.4 (Yoast SEO v22.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nya f\u00e5mansf\u00f6retagsregler vid generationsskifte - Skeppsbron Skatt<\/title>\n<meta name=\"description\" content=\"Regeringen har - som en del i det s.k. januariavtalet - f\u00f6reslagit \u00e4ndrade regler f\u00f6r generationsskiften i f\u00e5mansf\u00f6retag. De nya reglerna \u00e4r f\u00f6reslagna att tr\u00e4da ikraft p\u00e5 \u00f6verl\u00e5telser som sker efter den 30 juni 2019.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/skeppsbronskatt.se\/2019\/03\/13\/nya-famansforetagsregler-vid-generationsskifte\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nya f\u00e5mansf\u00f6retagsregler vid generationsskifte\" \/>\n<meta property=\"og:description\" content=\"Regeringen har - som en del i det s.k. januariavtalet - f\u00f6reslagit \u00e4ndrade regler f\u00f6r generationsskiften i f\u00e5mansf\u00f6retag. 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