(Mallorca): the Government proposes to increase the tax on dividends for private shareholders on the current 30,59 percent to 31,68 per cent with effect from 1. January 2019.
This is done by grosse on dividends with factor to than 1.44 and use the new tax rate of 22 per cent.
– Share the company thus out of 100 in dividends in 2018 before the year end so, we pay 30,59 in tax and is left with 69,41. Waiting to 2019 increases the treasure of 31,68 and one is left with the 68,32. Consequently saves 1.09 in tax by making utbytteutdelingen now, ” says Wangen.
Single choice
the Choice is therefore relatively simple, according to PwC-the lawyer.
– It will thus be beneficial to take out the most possible dividends before the year end if the proposal is adopted. The decision to distribute dividends must be made before 1. January 2019 to get the lower tax rate.
the present Value of the early tax payment is however a disadvantage and play into the calculation. In addition, it can also be something more capital if one is in formuesskatteposisjon.
Private is the best
Ståle Wangen also points out that by increasing the taxation on dividends is also greater the pressure to own formuesgoder outside the companies where the ordinary tax rate only being at 22 per cent in 2019.
– If, for example, owns two to three catering establishments, it is very relevant to own these in a limited company where you only taxed at 22 per cent in the company and then being utbyttebeskattet with 31,68 per cent when one takes money out of the company. Owned however the apartments are private, only 22 percent taxation of profits as long as one does not do business, ” he says.
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