Sweden’s 3:12 reform is already in force. The K10 filing that reflects it is due in spring 2027. Here is what you need to know now.

Tax Intelligence Sweden July 2026 · 1Office Sweden Sweden’s 3:12 rules govern how dividends and capital gains are taxed for owners who are active in their own closely held companies. They determine whether income taken out of a Swedish AB is taxed at 20% as capital, or at rates reaching 55% as employment income. On…