{"id":59870,"date":"2016-11-07T00:00:00","date_gmt":"2016-11-07T00:00:00","guid":{"rendered":"https:\/\/1office.co\/blog\/skattesatser-sverige-finland-england-och-estland-2\/"},"modified":"2018-01-17T15:02:54","modified_gmt":"2018-01-17T15:02:54","slug":"skattesatser-sverige-finland-england-och-estland-2","status":"publish","type":"post","link":"https:\/\/1office.co\/sv\/blog\/skattesatser-sverige-finland-england-och-estland-2\/","title":{"rendered":"Skattesatser i England, Sverige, Finland och Estland"},"content":{"rendered":"

1Office Gruppen verkar i fyra europeiska l\u00e4nder, varf\u00f6r vi ofta f\u00e5r fr\u00e5gan om det \u00e4r b\u00e4st att starta ett f\u00f6retag i Estland eller Finland, eller om det \u00e4r mest f\u00f6rdelaktigt att anst\u00e4lla i Sverige eller England. Det finns inga enhetliga svar p\u00e5 s\u00e5dana fr\u00e5gor, men nedanst\u00e5ende j\u00e4mf\u00f6relse mellan de olika l\u00e4ndernas skattesatser kan i alla fall ge en b\u00e4ttre \u00f6versikt.<\/p>\n

F\u00f6retagsrelaterade skatter<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Skatteslag<\/strong><\/td>\nEstland<\/strong><\/td>\nFinland<\/strong><\/td>\nSverige<\/strong><\/td>\nStorbritannien<\/strong><\/td>\n<\/tr>\n
Generell momssats<\/strong><\/td>\n20%, marginalskattesats 16 000 EUR<\/td>\n24%, marginalskattesats<\/p>\n

10 000 EUR<\/td>\n

25%, marginalskattesats saknas<\/td>\n20%, marginalskattesats 83 000 GBP<\/td>\n<\/tr>\n
S\u00e4rskild momssats<\/strong><\/td>\n9%, b\u00f6cker, tidskrifter, hotellbes\u00f6k, l\u00e4kemedel<\/td>\n14%, livsmedel;
\n10% kollektivtrafik, kulturh\u00e4ndelser<\/td>\n		12%, livsmedel, restaurang- och hotellbes\u00f6k; 6%, kollektivtrafik, litteratur, biljetter<\/td>\n5%, elektronik och gas f\u00f6r icke-aff\u00e4rsm\u00e4ssigt bruk, energisparande material till bost\u00e4der, vissa hygienprodukter, vissa byggrelaterade arbeten f\u00f6r bost\u00e4der<\/td>\n<\/tr>\n
Moms 0%<\/strong><\/td>\npost-, f\u00f6rs\u00e4krings-, h\u00e4lsov\u00e5rds- och socialtj\u00e4nster<\/td>\npost-, f\u00f6rs\u00e4krings- och h\u00e4lsov\u00e5rdstj\u00e4nster<\/td>\nsjukv\u00e5rd, tandv\u00e5rd, social omsorg och utbildning<\/td>\nkollektivtrafik, de flesta livsmedel, tidskrifter, barnkl\u00e4der, vissa byggrelaterade arbeten f\u00f6r bost\u00e4der, f\u00f6rs\u00e4kring, finanstj\u00e4nster, direktposttj\u00e4nster<\/td>\n<\/tr>\n
Bolagsskatt<\/strong><\/td>\n20% (beskattas vid vinstutdelning)<\/td>\n20%<\/td>\n22%<\/td>\n19%<\/td>\n<\/tr>\n
Utdelningsskatt<\/strong><\/td>\n20%<\/td>\nprogressiv 7,5%, 27%<\/td>\n30%<\/td>\nSaknas<\/td>\n<\/tr>\n
Skatt p\u00e5 s\u00e4rskilda f\u00f6rm\u00e5ner<\/strong><\/td>\n20% (representationskonto);<\/p>\n

20% inkomstskatt, 33% sociala avgifter (f\u00f6rm\u00e5ner givna till\/utf\u00f6rda f\u00f6r anst\u00e4llda)<\/td>\n

Saknas<\/td>\nSaknas<\/td>\nbeskattat som l\u00f6n (privatpersoners inkomstskatt och arbetsgivarens statliga f\u00f6rs\u00e4kring)<\/td>\n<\/tr>\n
Allm\u00e4n pensionsf\u00f6rs\u00e4kring<\/strong><\/p>\n

\u00a0<\/strong><\/td>\n

Saknas<\/td>\n18,9% (under 53 \u00e5r)<\/td>\nIng\u00e5r i sociala avgifter<\/td>\nSaknas<\/td>\n<\/tr>\n
17,4% (\u00f6ver 53 \u00e5r)<\/td>\n<\/tr>\n
Arbetsgivarens pensionsf\u00f6rs\u00e4kring<\/strong><\/td>\nSaknas<\/td>\nSaknas<\/td>\nSaknas<\/td>\nMinimum 2% (arbetsgivare 1%)<\/td>\n<\/tr>\n
Sociala avgifter<\/strong><\/td>\n33%, arbetsl\u00f6shetsf\u00f6rs\u00e4kringsavgift 0,8%<\/td>\n2,08%,
\narbetsl\u00f6shetsf\u00f6rs\u00e4kringsavgift 1%;
\nkollektiv livsf\u00f6rs\u00e4kring 0,07%;
\nolycksfallsf\u00f6rs\u00e4kring 0,9%<\/td>\n		31,42%<\/td>\nprogressiv 0%, 13,8%<\/p>\n

regressiv 0%, 12%, 2%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/h2>\n

Skatter r\u00f6rande privatpersoner<\/h2>\n\n\n\n\n\n\n\n\n
Skatteslag<\/strong><\/td>\nEstland<\/strong><\/td>\nFinland<\/strong><\/td>\nSverige<\/strong><\/td>\nStorbritannien<\/strong><\/td>\n<\/tr>\n
Inkomstskatt<\/strong><\/td>\n20%<\/td>\nprogressiv<\/td>\nprogressiv<\/td>\nAktieutdelning:\u00a00%, 7,5%, 32,5%, 38,1%<\/p>\n

Annan inkomst:\u00a00%, 20%, 40%, 45%<\/td>\n<\/tr>\n

Kapitalinkomst<\/strong><\/td>\n20%<\/td>\nprogressiv<\/td>\n30%<\/td>\nFastighetsinkomst: 0%, 18%, 28%<\/p>\n

Annan inkomst: 0%, 10%, 20%<\/td>\n<\/tr>\n

Allm\u00e4n pensionsf\u00f6rs\u00e4kring<\/strong><\/td>\n2%<\/td>\n5,7% (under 53 \u00e5r)<\/td>\nSaknas<\/td>\nSaknas<\/td>\n<\/tr>\n
7,2% (\u00f6ver 53 \u00e5r)<\/td>\n<\/tr>\n
Arbetsl\u00f6shetsf\u00f6rs\u00e4kringsavgift<\/strong><\/td>\n1,60%<\/td>\n1,15%<\/td>\nSaknas<\/td>\nSaknas<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/h2>\n

Revision eller inspektion<\/h2>\n\n\n\n\n\n\n\n
Land<\/strong><\/td>\nFinland<\/strong><\/td>\nSverige<\/strong><\/td>\n<\/tr>\n
Villkor<\/strong><\/td>\nMinst tv\u00e5 av tre<\/td>\nMinst tv\u00e5 av tre under tv\u00e5 r\u00e4kenskaps\u00e5r i f\u00f6ljd<\/td>\n<\/tr>\n
F\u00f6rs\u00e4ljningsint\u00e4kter eller inkomst<\/strong><\/td>\n> 200 000 EUR<\/td>\n> 3 000 000 SEK<\/td>\n<\/tr>\n
Sammanlagda tillg\u00e5ngar p\u00e5 balansdagen<\/strong><\/td>\n> 100 000 EUR<\/td>\n> 1 500 000 SEK<\/td>\n<\/tr>\n
Antal anst\u00e4llda i genomsnitt<\/strong><\/td>\n> 3<\/td>\n> 3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Revision eller inspektion av \u00e5rsredovisningen \u00e4r obligatorisk om minst tv\u00e5 indikatorer i de uppgifter som framlagts i \u00e5rsredovisningen uppfyller f\u00f6ljande villkor:<\/p>\n\n\n\n\n\n\n
Estland<\/strong><\/td>\nRevision<\/strong><\/td>\nInspektion<\/strong><\/td>\n<\/tr>\n
F\u00f6rs\u00e4ljningsint\u00e4kter eller inkomst<\/strong><\/td>\n> 2 000 000 EUR<\/td>\n> 1 000 000 EUR<\/td>\n<\/tr>\n
Sammanlagda tillg\u00e5ngar p\u00e5 balansdagen<\/strong><\/td>\n> 1 000 000 EUR<\/td>\n> 500 000 EUR<\/td>\n<\/tr>\n
Antal anst\u00e4llda i genomsnitt<\/strong><\/td>\n> 30<\/td>\n> 15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Revision eller inspektion av \u00e5rsredovisningen \u00e4r obligatorisk om minst en indikator i de uppgifter som framlagts i \u00e5rsredovisningen uppfyller f\u00f6ljande villkor:<\/p>\n\n\n\n\n\n\n
Estland<\/strong><\/td>\nRevision<\/strong><\/td>\nInspektion<\/strong><\/td>\n<\/tr>\n
F\u00f6rs\u00e4ljningsint\u00e4kter eller inkomst<\/strong><\/td>\n> 6 000 000 EUR<\/td>\n> 3 000 000 EUR<\/td>\n<\/tr>\n
Sammanlagda tillg\u00e5ngar p\u00e5 balansdagen<\/strong><\/td>\n> 3 000 000 EUR<\/td>\n> 1 500 000 EUR<\/td>\n<\/tr>\n
Antal anst\u00e4llda i genomsnitt<\/strong><\/td>\n> 90<\/td>\n> 45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

F\u00f6retag, som enligt engelska lagar kvalificeras som sm\u00e5f\u00f6retag, \u00e4r i regel befriade fr\u00e5n revision, f\u00f6rutom ifall f\u00f6retaget tillh\u00f6r eller \u00e4r en v\u00e4lg\u00f6renhetsorganisation.<\/p>\n

Revision eller inspektion av \u00e5rsredovisningen \u00e4r obligatorisk om minst tv\u00e5 indikatorer i de uppgifter som framlagts i \u00e5rsredovisningen uppfyller f\u00f6ljande villkor:<\/p>\n\n\n\n\n\n\n
Storbritannien<\/strong><\/td>\nRevision<\/strong><\/td>\n<\/tr>\n
F\u00f6rs\u00e4ljningsint\u00e4kter eller inkomst<\/strong><\/td>\n> 10\u00a0200 000 GBP<\/td>\n<\/tr>\n
Sammanlagda tillg\u00e5ngar p\u00e5 balansdagen<\/strong><\/td>\n> 5 100 000 GBP<\/td>\n<\/tr>\n
Antal anst\u00e4llda i genomsnitt<\/strong><\/td>\n> 50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ovanst\u00e5ende tabeller \u00e4r av informativ och generaliserande karakt\u00e4r f\u00f6r att g\u00f6ra det l\u00e4ttbegripligt. Skattesatserna kan f\u00f6r\u00e4ndas. Om du har fr\u00e5gor r\u00f6rande skattesatser i Estland, Finland, Sverige och England, v\u00e4nligen ta kontakt med oss via e-post uk@1office.co<\/a>.<\/p>\n

Ketlin Suurv\u00e4li
\nChef f\u00f6r revisionsavdelningen<\/p>\n","protected":false},"excerpt":{"rendered":"

1Office Gruppen verkar i fyra europeiska l\u00e4nder, varf\u00f6r vi ofta f\u00e5r fr\u00e5gan om det \u00e4r b\u00e4st att starta ett f\u00f6retag i Estland eller Finland, eller om det \u00e4r mest f\u00f6rdelaktigt att anst\u00e4lla i Sverige eller England.<\/p>\n","protected":false},"author":1,"featured_media":52739,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":"","_wp_rev_ctl_limit":""},"categories":[7],"tags":[],"class_list":["post-59870","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-okategoriserad","category-7","description-off"],"acf":[],"yoast_head":"\nSkattesatser i England, Sverige, Finland och Estland - 1Office<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/1office.co\/sv\/blog\/skattesatser-sverige-finland-england-och-estland-2\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Skattesatser i England, Sverige, Finland och Estland\" \/>\n<meta property=\"og:description\" content=\"1Office Gruppen verkar i fyra europeiska l\u00e4nder, varf\u00f6r vi ofta f\u00e5r fr\u00e5gan om det \u00e4r b\u00e4st att starta ett f\u00f6retag i Estland eller Finland, eller om det \u00e4r mest f\u00f6rdelaktigt att anst\u00e4lla i Sverige eller England.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/1office.co\/sv\/blog\/skattesatser-sverige-finland-england-och-estland-2\/\" \/>\n<meta property=\"og:site_name\" content=\"1Office\" \/>\n<meta property=\"article:published_time\" content=\"2016-11-07T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-01-17T15:02:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/1office.co\/wp-content\/uploads\/2016\/10\/img-row-053.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1050\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Michael Maton\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"Michael Maton\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuter\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/1office.co\/sv\/blog\/skattesatser-sverige-finland-england-och-estland-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/1office.co\/sv\/blog\/skattesatser-sverige-finland-england-och-estland-2\/\"},\"author\":{\"name\":\"Michael Maton\",\"@id\":\"https:\/\/1office.co\/et\/#\/schema\/person\/b111e227a218300fbc8d7d5d3dd3c933\"},\"headline\":\"Skattesatser i England, Sverige, Finland och Estland\",\"datePublished\":\"2016-11-07T00:00:00+00:00\",\"dateModified\":\"2018-01-17T15:02:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/1office.co\/sv\/blog\/skattesatser-sverige-finland-england-och-estland-2\/\"},\"wordCount\":600,\"publisher\":{\"@id\":\"https:\/\/1office.co\/et\/#organization\"},\"image\":{\"@id\":\"https:\/\/1office.co\/sv\/blog\/skattesatser-sverige-finland-england-och-estland-2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/1office.co\/wp-content\/uploads\/2016\/10\/img-row-053.jpg\",\"articleSection\":[\"Okategoriserad\"],\"inLanguage\":\"sv-SE\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/1office.co\/sv\/blog\/skattesatser-sverige-finland-england-och-estland-2\/\",\"url\":\"https:\/\/1office.co\/sv\/blog\/skattesatser-sverige-finland-england-och-estland-2\/\",\"name\":\"Skattesatser i England, Sverige, Finland och Estland - 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