{"id":592,"date":"2025-01-13T07:40:35","date_gmt":"2025-01-13T07:40:35","guid":{"rendered":"https:\/\/www.sundinrevision.se\/?p=592"},"modified":"2025-01-13T07:40:36","modified_gmt":"2025-01-13T07:40:36","slug":"ny-lagar-2025","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=592","title":{"rendered":"Ny lagar 2025"},"content":{"rendered":"\n<p>Sammanfattning: <\/p>\n\n\n\n<p><strong>H\u00f6jd oms\u00e4ttningsgr\u00e4ns f\u00f6r moms<\/strong><\/p>\n\n\n\n<p>\u2022 Gr\u00e4nsen h\u00f6js till 120 000 kr, med nya m\u00f6jligheter f\u00f6r f\u00f6retag i Sverige och EU.<\/p>\n\n\n\n<p><strong>Slopat r\u00e4nteavdrag f\u00f6r l\u00e5n utan s\u00e4kerhet<\/strong><\/p>\n\n\n\n<p> \u2022 Endast l\u00e5n med s\u00e4kerhet (exempelvis bostadsl\u00e5n) f\u00e5r r\u00e4nteavdrag. Avtrappning p\u00e5b\u00f6rjas 2025.<\/p>\n\n\n\n<p><strong>Uppr\u00e4kning av skiktgr\u00e4nsen f\u00f6r statlig skatt<\/strong><\/p>\n\n\n\n<p>\u2022 Gr\u00e4nsen h\u00f6js till 625 800 kr.<\/p>\n\n\n\n<p><strong>Skattefritt belopp p\u00e5 ISK<\/strong><\/p>\n\n\n\n<p>\u2022 De f\u00f6rsta 150 000 kr blir skattefria, med en h\u00f6jning till 300 000 kr 2026.<\/p>\n\n\n\n<p><strong>Ut\u00f6kat V\u00e4xa-st\u00f6d<\/strong><\/p>\n\n\n\n<p>\u2022 St\u00f6det omfattar nu tv\u00e5 anst\u00e4llda med en reducerad arbetsgivaravgift p\u00e5 10,21 %.<\/p>\n\n\n\n<p><strong>Fler uppgifter i arbetsgivardeklarationen<\/strong><\/p>\n\n\n\n<p><strong> <\/strong>\u2022 Arbetsgivare ska redovisa anst\u00e4lldas ledighet vid f\u00f6r\u00e4ldrapenning.<\/p>\n\n\n\n<p><strong>Flexibilitet f\u00f6r tj\u00e4nstepensionen<\/strong><\/p>\n\n\n\n<p>\u2022 M\u00f6jlighet att pausa pensionsutbetalningar under de f\u00f6rsta fem \u00e5ren.<\/p>\n\n\n\n<p><strong>Skattes\u00e4nkning f\u00f6r anst\u00e4llda och pension\u00e4rer <\/strong><\/p>\n\n\n\n<p>\u2022 F\u00f6rst\u00e4rkt jobbskatteavdrag och slopad avtrappning vid h\u00f6gre inkomster.<\/p>\n\n\n\n<p><strong>H\u00f6jda beloppsgr\u00e4nser i f\u00f6renklat bokslut <\/strong><\/p>\n\n\n\n<p>\u2022 Gr\u00e4nsen h\u00f6js till ett halvt prisbasbelopp (29 400 kr) f\u00f6r lager och inventarier.<\/p>\n\n\n\n<p><strong>F\u00f6r\u00e4ndrade regler f\u00f6r r\u00e4ntef\u00f6rdelning<\/strong> <\/p>\n\n\n\n<p>\u2022 Negativ gr\u00e4ns h\u00f6jd till 500 000 kr. Positiv gr\u00e4ns slopas helt.<\/p>\n\n\n\n<p><strong>12 % moms p\u00e5 konstf\u00f6rs\u00e4ljning<\/strong><\/p>\n\n\n\n<p>\u2022 En enhetlig moms inf\u00f6rs f\u00f6r att underl\u00e4tta f\u00f6rs\u00e4ljning av konstverk.<\/p>\n\n\n\n<p><em>F\u00f6rslag p\u00e5 framtida \u00e4ndringar<\/em><\/p>\n\n\n\n<p><strong>Skattereduktion f\u00f6r sponsring och g\u00e5vor <\/strong><\/p>\n\n\n\n<p>\u2022 F\u00f6retag kan f\u00e5 skattereduktion p\u00e5 25 % av sponsringsbeloppet och upp till 5 % f\u00f6r g\u00e5vor \u00f6ver 200 000 kr.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sammanfattning: H\u00f6jd oms\u00e4ttningsgr\u00e4ns f\u00f6r moms \u2022 Gr\u00e4nsen h\u00f6js till 120 000 kr, med nya m\u00f6jligheter f\u00f6r f\u00f6retag i Sverige och EU. Slopat r\u00e4nteavdrag f\u00f6r l\u00e5n utan s\u00e4kerhet \u2022 Endast l\u00e5n med s\u00e4kerhet (exempelvis bostadsl\u00e5n) f\u00e5r r\u00e4nteavdrag. Avtrappning p\u00e5b\u00f6rjas 2025. Uppr\u00e4kning&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-592","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/592","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=592"}],"version-history":[{"count":1,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/592\/revisions"}],"predecessor-version":[{"id":593,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/592\/revisions\/593"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}