{"id":476,"date":"2020-12-22T10:42:32","date_gmt":"2020-12-22T10:42:32","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=476"},"modified":"2020-12-22T10:42:32","modified_gmt":"2020-12-22T10:42:32","slug":"nya-skatteregler-2021","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=476","title":{"rendered":"Nya skatteregler 2021"},"content":{"rendered":"<p>Riksdagen har, utifr\u00e5n den av regeringen l\u00e4mnade budgetpropositionen, tagit f\u00f6ljande beslut:<\/p>\n<ul>\n<li>Skattereduktion f\u00f6r gr\u00f6n teknik\n<ul>\n<li>Slopat bidrag f\u00f6r solceller och inf\u00f6rande av skattereduktion f\u00f6r installation av gr\u00f6n teknik.<\/li>\n<\/ul>\n<\/li>\n<li>Fler RUT-tj\u00e4nster och h\u00f6jt tak\n<ul>\n<li>H\u00f6jt tak fr\u00e5n 50.000 kr till 75.000 kr.<\/li>\n<\/ul>\n<\/li>\n<li>\u00c4ndrad ber\u00e4kning av kostf\u00f6rm\u00e5nsv\u00e4rde\n<ul>\n<li>Ber\u00e4kning baserad p\u00e5 prisbasbelopp ist\u00e4llet f\u00f6r genomsnittspris.<\/li>\n<\/ul>\n<\/li>\n<li>Slopad schablonint\u00e4kt p\u00e5 uppskov\n<ul>\n<li>G\u00e4ller b\u00e5da befintliga och framtida uppskov. Kan d\u00e4rf\u00f6r vara aktuellt att beg\u00e4ra ompr\u00f6vning av \u00e4ldre deklarationer i vissa fall.<\/li>\n<\/ul>\n<\/li>\n<li>S\u00e4nkt skatt f\u00f6r pension\u00e4rer\n<ul>\n<li>H\u00f6jning av det s\u00e4rskilda grundavdraget f\u00f6r pension\u00e4rer.<\/li>\n<\/ul>\n<\/li>\n<li>M\u00e5ltidsg\u00e5vor och kostf\u00f6rm\u00e5n\n<ul>\n<li>Kostf\u00f6rm\u00e5n ska inte beskattas i de fall m\u00e5ltiden kommer fr\u00e5n n\u00e5gon som saknar samband med arbetsgivaren och m\u00e5ltiden l\u00e4mnas utan n\u00e5got krav p\u00e5 motprestation.<\/li>\n<\/ul>\n<\/li>\n<li>Permanent V\u00e4xa-st\u00f6d\n<ul>\n<li>G\u00e4ller \u00e4ven f\u00f6r perioder efter 2020-12-31.<\/li>\n<\/ul>\n<\/li>\n<li>Koncernbidragssp\u00e4rrade underskott\n<ul>\n<li>Ut\u00f6kade m\u00f6jligheter att utnyttja underskottet mot \u00f6verskott som reducerats med negativa r\u00e4ntenetton.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Riksdagen har, utifr\u00e5n den av regeringen l\u00e4mnade budgetpropositionen, tagit f\u00f6ljande beslut: Skattereduktion f\u00f6r gr\u00f6n teknik Slopat bidrag f\u00f6r solceller och inf\u00f6rande av skattereduktion f\u00f6r installation av gr\u00f6n teknik. Fler RUT-tj\u00e4nster och h\u00f6jt tak H\u00f6jt tak fr\u00e5n 50.000 kr till 75.000&hellip; <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-476","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/476","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=476"}],"version-history":[{"count":2,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/476\/revisions"}],"predecessor-version":[{"id":478,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/476\/revisions\/478"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}