--- title: "K10 & the 3:12 Rules from 2026 – How the Form Changes |…" description: "Complete guide to how the K10 form is affected by the new Swedish 3:12 rules from 2026. Learn about mandatory K10, new calculations, and common questions." lang: sv json-ld: | [ { "@context": "https://schema.org", "@type": "Article", "headline": "K10 & the 3:12 Rules from 2026 – How the Form Changes | eAktiebok", "description": "Complete guide to how the K10 form is affected by the new Swedish 3:12 rules from 2026. Learn about mandatory K10, new calculations, and common questions.", "url": "https://eaktiebok.se/knowledge-bank/k10-312-rules-from-2026", "publisher": { "@type": "Organization", "name": "eAktiebok", "url": "https://eaktiebok.se" } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "eAktiebok", "item": "https://eaktiebok.se/" }, { "@type": "ListItem", "position": 2, "name": "Knowledge Bank – eAktiebok", "item": "https://eaktiebok.se/knowledge-bank" }, { "@type": "ListItem", "position": 3, "name": "K10 & the 3:12 Rules from 2026 – How the Form Changes | eAktiebok", "item": "https://eaktiebok.se/knowledge-bank/k10-312-rules-from-2026" } ] } ] --- [e Aktiebok](/) Services Knowledge Capitalization About us [Pricing](/pricing) 🇬🇧 English [040-797 57](tel:+46407975700)[Log in](/login)[Create free account](/register) [](https://www.linkedin.com/company/eaktiebok-se/)[](https://www.instagram.com/eaktiebok)[](https://www.facebook.com/eaktiebok) - [Home](/) - [Knowledge Bank – eAktiebok](/knowledge-bank) - K10 & the 3:12 Rules from 2026 – How the Form Changes | eAktiebok K10 & 3:12 # K10 & the 3:12 Rules from 2026 How the form changes and what you need to know. The K10 form is the real "engine" in the 3:12 system. This is where you calculate the year's dividend allowance and report dividends or sales of qualified shares. 4 min read ## When do the new rules take effect in K10? - The rules apply to dividends/disposals that take place during 2026. - The first K10 under the new rules is filed in spring 2027 (income year 2026). This means the 2025 tax return (for 2024) and the 2026 tax return (for 2025) are completed under the old rules. ## What is K10 used for? K10 is used to: - Calculate the year's dividend allowance (threshold amount) - Show how much of the dividend should be taxed at 20% - Carry forward unused dividend allowance - Calculate taxation when shares are sold ## The biggest K10 change: K10 becomes mandatory every year From 2026 you must file K10 even if you do not take dividends or do not have any saved allowance to report. ### Why? Because the Swedish Tax Agency wants continuous oversight of qualified shares, even in years when nothing happens. ## How the dividend allowance is calculated in K10 from 2026 In K10, the calculation will follow the new "single-model rule". You add together three parts: ### 1) Base amount (standard allowance) - 4 income base amounts (IBB) per company (approx. SEK 322,000 at 2026 levels) - Allocated across shares/ownership portions - Maximum 4 IBB per person in total, even if you own several companies Previously you could use the simplification rule in one company. Now the standard allowance must be split if you own multiple companies. ### 2) Salary-based allowance - 50% of the company's salaries × your ownership share - Minus a deduction of 8 IBB per shareholder (spouses share one joint deduction) You no longer need to check a minimum salary-withdrawal requirement, but instead must account for the deduction. For many multi-owner companies with moderate salaries, the salary allowance may become 0. ### 3) Capital component Indexation of the cost base is only applied to the portion that exceeds SEK 100,000. ## Saved dividend allowance: no indexation going forward In K10, saved allowance has previously been increased year by year through an "interest" uplift. That element disappears. - Saved allowance is carried forward with the same nominal amount - Over time, this means the allowance loses value in real terms ## Waiting period ("trädaperiod") and K10 The waiting period is shortened to 4 years for new waiting periods that start in 2026 or later. ### K10 implication: Once shares become non-qualified, K10 is no longer filed, and taxation is instead handled as capital income under ordinary rules. But if you are already in a waiting period before 2026, the 5-year rule still applies. ## Common questions ### "Do I need to do anything during 2025?" It depends. Since the salary base for 2026 is built on 2025 salaries and the ownership position as of 1 January 2026, planning your salary/ownership may affect future dividend allowance. ### "What happens if I am a shareholder in two companies?" You no longer get two standard allowances. The base amount must be split between companies, and K10 needs to reflect that. ### "I have a lot of saved dividend allowance – should I take dividends before 2026?" That can be a relevant consideration since the indexation is removed. But whether it is beneficial for you depends on the full picture (salary, dividends now vs later, possible future sale, etc.). ## Summary - A new calculation of dividend allowance using a single shared model - Mandatory K10 every year for qualified shares - No indexation of saved dividend allowance - Fewer thresholds, but a new 8-IBB deduction in the salary base - The standard allowance must be split between multiple company holdings ## FAQ ### When will the new rules show up in K10? For dividends/disposals during 2026. The first K10 under the new rules is filed in spring 2027 (income year 2026). ### Will K10 be mandatory even if I don't take dividends? Yes. If you have qualified shares, you must file K10 every year from the 2026 rules onwards. ### What is the biggest difference in the K10 calculation? You calculate the dividend allowance using one shared model: base amount + salary-based allowance (after the 8-IBB deduction) + capital component. ### I own several companies – how do I handle K10 then? The standard/base amount must be allocated between companies. You can no longer apply the "full standard allowance" in each company. ### Will saved dividend allowance still be included in K10? Yes, but without annual indexation. You carry forward the same nominal amount. ### If my shares become non-qualified (waiting period completed), do I still have to file K10? No. When shares are no longer qualified, they are reported as ordinary capital shares and K10 is not needed. Related reading - [Unlisted Shares in Capital Insurance: 2024 Guide](/blog/unlisted-shares-capital-insurance) Share [](https://www.linkedin.com/sharing/share-offsite/?url=https%3A%2F%2Feaktiebok.lovable.app%2Fkunskapsbank%2Fk10-och-312-fran-2026)[](https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%2Feaktiebok.lovable.app%2Fkunskapsbank%2Fk10-och-312-fran-2026)[](mailto:?subject=K10%20%26%20the%203%3A12%20Rules%20from%202026%20%E2%80%93%20How%20the%20Form%20Changes%20%7C%20eAktiebok&body=https%3A%2F%2Feaktiebok.lovable.app%2Fkunskapsbank%2Fk10-och-312-fran-2026) ## Related articles - [ ### Qualified Shares – What makes them qualified and what does it mean? What are qualified shares in a closely held company and what are the tax implications? An overview of the rules regarding dividends and capital gains. ](/kunskapsbank/kvalificerade-aktier) - [ ### Dividends in Close Corporations – Threshold Amounts and the 3:12 Rules How are dividends taxed in a close corporation? 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Learn about share classes, voting rights, and valuation in private companies – and why the share register is central for every owner. ](/kunskapsbank/aktie) [See all knowledge bank articles](/knowledge-bank) ## Ready to digitize your share register? Get started for free in minutes. No commitment, no hidden fees. 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