{"id":532,"date":"2022-12-20T09:39:36","date_gmt":"2022-12-20T09:39:36","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=532"},"modified":"2022-12-20T09:39:36","modified_gmt":"2022-12-20T09:39:36","slug":"hojd-statslaneranta-3011","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=532","title":{"rendered":"H\u00f6jd statsl\u00e5ner\u00e4nta 30\/11"},"content":{"rendered":"<p>Riksg\u00e4lden har fastst\u00e4llt statsl\u00e5ner\u00e4ntan den 30 november 2022 till 1,94 %, vilket \u00e4r en stor h\u00f6jning j\u00e4mf\u00f6rt med de senaste \u00e5rens niv\u00e5er. Statsl\u00e5ner\u00e4ntan p\u00e5verkar bland annat f\u00f6ljande omr\u00e5den inkomst\u00e5ret 2023:<\/p>\n<ul>\n<li>bilf\u00f6rm\u00e5n\n<ul>\n<li>R\u00e4ntedelen i f\u00f6rm\u00e5nsv\u00e4rdet ber\u00e4knas till 70 % X 1,94 % +1 % = 2,36 %.<\/li>\n<\/ul>\n<\/li>\n<li>r\u00e4ntef\u00f6rm\u00e5n\n<ul>\n<li>R\u00e4ntef\u00f6rm\u00e5n f\u00f6r l\u00e5n med r\u00f6rlig r\u00e4nta j\u00e4mf\u00f6rs med r\u00e4ntan f\u00f6r beskattnings\u00e5ret med statsl\u00e5ner\u00e4ntan 30 november \u00e5ret f\u00f6re beskattnings\u00e5ret plus en procentenhet, d.v.s. 2,94 % (1,0+1,94). F\u00f6r r\u00e4ntefria l\u00e5n eller l\u00e5n med fast r\u00e4nta j\u00e4mf\u00f6rs r\u00e4ntan med statsl\u00e5ner\u00e4ntan vid l\u00e5netillf\u00e4llet + en procentenhet.<\/li>\n<\/ul>\n<\/li>\n<li>r\u00e4ntef\u00f6rdelning\n<ul>\n<li>R\u00e4ntesatsen f\u00f6r positiv r\u00e4ntef\u00f6rdelning \u00e4r statsl\u00e5ner\u00e4ntan 30 november \u00e5ret f\u00f6re beskattnings\u00e5ret plus sex procentenheter, d.v.s. 7,94 % (1,94+6,0). R\u00e4ntesatsen f\u00f6r negativ r\u00e4ntef\u00f6rdelning \u00e4r statsl\u00e5ner\u00e4ntan 30 november f\u00f6re beskattnings\u00e5ret plus en procentenhet, d.v.s. 2,94 % (1,94+1,0).<\/li>\n<\/ul>\n<\/li>\n<li>utdelning i f\u00e5mansf\u00f6retag\n<ul>\n<li>F\u00f6r beskattnings\u00e5ret 2023 uppg\u00e5r den s.k. klyvningsr\u00e4ntan till 10,94 % (1,94+9,0) och den s.k. uppr\u00e4kningsr\u00e4ntan till 4,94 % (1,94+3,0).<\/li>\n<\/ul>\n<\/li>\n<li>r\u00e4nta p\u00e5 periodiseringsfond\n<ul>\n<li>Schablonr\u00e4ntan p\u00e5 avs\u00e4ttningar till periodiseringsfonder ber\u00e4knas p\u00e5 gjorda avs\u00e4ttningar vid \u00e5rets ing\u00e5ng multiplicerat med statsl\u00e5ner\u00e4ntan den 30 november \u00e5ret f\u00f6re det \u00e5r beskattnings\u00e5ret g\u00e5r ut, d.v.s. 1,94 %.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Riksg\u00e4lden har fastst\u00e4llt statsl\u00e5ner\u00e4ntan den 30 november 2022 till 1,94 %, vilket \u00e4r en stor h\u00f6jning j\u00e4mf\u00f6rt med de senaste \u00e5rens niv\u00e5er. Statsl\u00e5ner\u00e4ntan p\u00e5verkar bland annat f\u00f6ljande omr\u00e5den inkomst\u00e5ret 2023: bilf\u00f6rm\u00e5n R\u00e4ntedelen i f\u00f6rm\u00e5nsv\u00e4rdet ber\u00e4knas till 70 % X 1,94&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-532","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/532","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=532"}],"version-history":[{"count":3,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/532\/revisions"}],"predecessor-version":[{"id":535,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/532\/revisions\/535"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}