Blog
Short, concrete pieces on bookkeeping, year-end, payroll, VAT and tax for people who run a Swedish limited company. We link to Skatteverket and Bolagsverket whenever we state amounts and dates.
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9 September 2026 · 4 min read
When is the VAT return due? Dates and choosing a period for a small Swedish company
The quarterly VAT return for July to September is due 12 November 2026. How to choose between yearly, quarterly and monthly, and what the choice is actually worth.
momsmomsdeklarationskattekontodeklaration
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9 September 2026 · 3 min read
Efterutdelning: a dividend before year end via an extraordinary general meeting
To use the 2026 allowance, the dividend has to be decided and paid by 31 December. That takes an extraordinary general meeting and a few documents. Here is how.
dividendsgeneral meeting3:12
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8 September 2026 · 4 min read
Sweden's new 3:12 rules for 2026: how your dividend allowance is calculated now
Since 1 January 2026 there is one calculation of the gränsbelopp: base amount 322 400 kr, no salary requirement, and a new wage deduction of 644 800 kr.
3:12dividendsk10