swedish-ef-skatteplanering

What problem does it solve?

It solves the problem of making correct and tax-efficient decisions for Swedish tax planning in enskild firma (sole proprietorship), especially around active vs passive classification and key mechanisms like räntefördelning, periodiseringsfond, expansionsfond, and how they affect your income tax outcomes.

Core Features & Use Cases

• Active vs passive NV framework: Determines how your verksamhet classification changes egenavgifter vs SLP, eligibility for SGI/PGI, job tax credit (jobbskatteavdrag), and other core outcomes for individuals running businesses.
• Decision-ready planning for tax dispositions: Guides sequencing and selection among avskrivningar on inventarier, räntefördelning, periodiseringsfond EF, expansionsfond, and egenavgifter schablonavdrag to support implementation in accounting or tax software.
• Operational compliance and reporting mapping: Provides a structured view of what is booked vs declaration-only for EF, plus NE-bilaga reference fields and common pitfalls that commonly cause implementation errors.

Quick Start

Use the skill to build an EF planning assistant that, given the owner’s age, activity hours, expected NV profit, and whether the business is active or passive, returns a recommended ordering of räntefördelning, periodiseringsfond, and expansionsfond with the mapped NE-bilaga fields to fill.