Tax Planning in Partner-owned Close Corporations
Article Category: Article
Publié en ligne: 06 nov. 2017
Pages: 108 - 120
Reçu: 28 août 2017
Accepté: 25 sept. 2017
© 2017 A. Hilling.
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
Value estimates for shareholding partners and non-shareholding partners.
| 1) Shareholding | 2) Non-shareholding | 1)-2), i.e., the value of | Shareholding |
---|
| partner | partner | the share | non-partner |
---|
Year 1 | 62.40 | 34.35 | 28.05 | 0.00 |
Year 2 | 62.40 | 34.35 | 28.05 | 0.00 |
Year 3 | 62.40 | 34.35 | 28.05 | 0.00 |
Year 4 | 62.40 | 34.35 | 28.05 | 0.00 |
Year 5 | 62.40 | 34.35 | 28.05 | 0.00 |
Value | 236.55 | 130.22 | 106,33 | 0.00 |
Comparison of marginal income taxed as work income at 55%, as work income at 30% and as capital income.
| Taxed as income from work (55% marginal tax) | Taxed as income from work (30% marginal tax) | | Taxed as income from capital |
---|
Business income | 100,0 SEK | 100,0 SEK | Business income | 100,0 SEK |
Payroll tax (31%) | −23,7 SEK | −23,7 SEK | Corporate tax (22%) | −22,0 SEK |
Marginal tax | −42,0 SEK | −22,9 SEK | Tax on dividends | −15,6 SEK |
| | | (20%) | |
Disposable income | 34,4 SEK | 53,4 SEK | Disposable income | 62,4 SEK |
Tax | 65,6 SEK | 46,6 SEK | Tax | 37,6 SEK |
Tax as proportion of | 66% | 47% | Tax as proportion of | 38% |
income | | | income | |