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    <title>Bokstad Blog</title>
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    <description>Practical pieces on bookkeeping, VAT, payroll, year-end, annual reports and 3:12 for people who run a Swedish limited company. New rules explained, with sources.</description>
    <language>en</language>
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      <title>When is the VAT return due? Dates and choosing a period for a small Swedish company</title>
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      <pubDate>Wed, 09 Sep 2026 06:00:00 GMT</pubDate>
      <description>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.</description>
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    <item>
      <title>Efterutdelning: a dividend before year end via an extraordinary general meeting</title>
      <link>https://bokstad.se/en/blog/dividend-before-year-end-extraordinary-meeting</link>
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      <pubDate>Wed, 09 Sep 2026 06:00:00 GMT</pubDate>
      <description>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.</description>
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    <item>
      <title>Sweden's new 3:12 rules for 2026: how your dividend allowance is calculated now</title>
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      <pubDate>Tue, 08 Sep 2026 06:00:00 GMT</pubDate>
      <description>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.</description>
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