3:12 reglerna 2026 English, Sweden dividend tax AB owner, K10 form 2027 new rules, gränsbelopp 2026

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…

legal share sell in Estonia

Selling shares in Estonia: Legal requirements and procedures

Selling shares in Estonia requires careful navigation of legal procedures to ensure a smooth and compliant transaction. E-residents can handle share transfers remotely via the e-Notary system, while non-residents may need to participate in person or through a power of attorney. In this article, we’ll explore the key requirements, associated costs, and steps for updating the Business Register after a share sale.

Lithuania startup tax rate, Lithuania 0% CIT, UAB zero corporate tax

Two years at 0% corporate income tax: What Lithuania’s startup rate actually means for foreign founders

Formation Intelligence Lithuania July 2026 · 1Office Lithuania Lithuania’s corporate income tax system has a provision that makes it one of the most generous startup tax environments in the EU, and almost nobody writing about European company formation in English discusses it properly. Newly registered small companies in Lithuania pay 0% corporate income tax for…

Finland worker classification 2026, KHO 1304 Supreme Administrative Court Finland, Finnish payroll employer obligations foreign company, Verohallinto contractor reclassification 2027, food courier ruling Finland wage income, invoicing service company Finland tax 2026

Finland tax insights: Worker classification ruling and the pillar two deadline. What foreign-owned Finnish companies must act on now

Finland Tax Insights: The Worker Classification Ruling That Changes How Finnish Contractors Are Taxed | 1Office Finland Tax Intelligence Finland July 2026 · 1Office Finland Two rulings from the Finnish Tax Administration and Supreme Administrative Court this spring have direct consequences for foreign-owned Finnish companies. The first changes how Verohallinto treats gig-style and contractor arrangements,…

Installatörsföretagen membership foreign company, Swedish AB installation company, aktiebolag Installatörsföretagen

The Swedish installation industry just made the AB decision for you: What the Installatörsföretagen requirement means

Industry Intelligence Sweden July 2026 · 1Office Sweden If your company works in Sweden’s installation, electrical, or HVAC sector and you are not already operating through a Swedish aktiebolag, a major industry decision has just been made on your behalf. Installatörsföretagen, the Swedish Installation Federation representing over 4,500 member companies, changed its membership requirements on…

Estonia annual report 30 June, close Estonian company, Estonia liquidation timing

The week before 30 June decides more than the filing itself: Annual reports and the liquidation question in Estonia

Deadline Intelligence Estonia June 2026 · 1Office Estonia The Estonian annual report deadline for the 2025 financial year falls on 30 June 2026, a few days from now. For most companies, that is a filing task: prepare the accounts, submit them, move on. For a meaningful number of companies, it is also the moment a…