1) Shareholding | 2) Non-shareholding | 1)-2), | Shareholding | |
---|---|---|---|---|
partner | partner | the share | non-partner | |
62.40 | 34.35 | 28.05 | 0.00 | |
62.40 | 34.35 | 28.05 | 0.00 | |
62.40 | 34.35 | 28.05 | 0.00 | |
62.40 | 34.35 | 28.05 | 0.00 | |
62.40 | 34.35 | 28.05 | 0.00 | |
Taxed as income from work (55% marginal tax) | Taxed as income from work (30% marginal tax) | Taxed as income from capital | ||
---|---|---|---|---|
Business income | 100,0 SEK | 100,0 SEK | Business income | 100,0 SEK |
Payroll tax (31%) | −23,7 SEK | −23,7 SEK | Corporate tax (22%) | −22,0 SEK |
Marginal tax | −42,0 SEK | −22,9 SEK | Tax on dividends | −15,6 SEK |
(20%) | ||||
Disposable income | 34,4 SEK | 53,4 SEK | Disposable income | 62,4 SEK |
Tax | 65,6 SEK | 46,6 SEK | Tax | 37,6 SEK |
Tax as proportion of | 66% | 47% | Tax as proportion of | 38% |
income | income |