3:12 - rules
The 3:12 rules – Navigating tax on dividends and capital gains in closely held companies
Closely Held Business, Individual Taxation & Tax Disputes
Privately owned business, individual taxation & tax disputes.
As a shareholder in a closely held company, you are faced with unique tax issues where personal and business finances often go hand in hand. Whether you want to optimize your ownership structure, design incentive programs, plan your future wealth, or manage a tax dispute, making the right decisions at the right time is essential.
With us, you will find experienced specialists who understand the full picture. We work together with you to create long-term, sustainable solutions that both maximize the value of your ownership and minimize unnecessary risks.
We support your company with:
- Shareholder matters – Advice on the Swedish 3:12 rules, dividend strategies, changes in ownership, and succession planning.
- Incentive programs – Tailor-made solutions to engage key individuals through ownership structures and reward models.
- Private Clients – Holistic advisory services for owner-managed entrepreneurs, focusing on wealth structuring, inheritance, and taxation.
- Tax disputes – Support and representation in audits, reassessments, and disputes with the Swedish Tax Agency.
We combine cutting-edge tax expertise with strong business understanding—always with your objectives in focus. Welcome to take the next step with us.
Client commitment that sets us apart
For several years, Forvis Mazars has consistently ranked atthe top of the annual SKI (Svensk kvalitetsindex) surveys.
We are among the firms with the highest Net Promoter Score (NPS) in Sweden – no other audit firm in Sweden enjoys the same level of client loyalty. This ranking reflects our excellence in quality, proactivity, trust, and relationship-building. We are proud of these strong results, which reinforce our commitment to excellence andinspire us to continue raising the bar. The Swedish Quality Index, SKI, is an independent analysis company that since 1989 has annually measured customer satisfaction, loyalty and quality in various industries in Sweden.
Incentive programmes
Incentive programmes – a smart way to bring key people on board as shareholders
Private Clients Services
Take control of your wealth – and future-proof your tax position
Tax disputes
From time to time, entrepreneurs and the Swedish Tax Agency have different perceptions of what is right and wrong. When the Tax Agency has an opinion that differs from yours, we help you manage the dispute.
Want to know more?
Michael Asplund Partner, Tax Lawyer - Stockholm
Per Katz Partner, Tax Lawyer - Stockholm
Per Kristerson Tax Lawyer, Director - Malmö
