Depending on how the regulations are utilised, significant differences can arise in the taxation of capital gains, ranging from 20 to 57 percent.
To further complicate matters, there is no guarantee that the lowest tax rate today will generate the best long-term financial result. It is important for companies not to focus too strongly on the short-term perspective. It is therefore best to get help as soon as possible in order to find sustainable long-term solutions for salary payments, company cars and provisions for pensions, since these impact each other.
The best solution for a company may be a structure which exempts them from the 3:12 regulations. There are several ways to do this but, in order to provide the best possible advice, it is essential that we as auditors are brought into the mix at an early stage.