{"id":2022,"date":"2026-03-18T22:33:58","date_gmt":"2026-03-18T21:33:58","guid":{"rendered":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/?p=2022"},"modified":"2026-03-24T17:26:16","modified_gmt":"2026-03-24T16:26:16","slug":"viktigt-for-dig-med-enskild-firma","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/tips\/viktigt-for-dig-med-enskild-firma\/","title":{"rendered":"Viktigt f\u00f6r dig med enskild firma"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p><strong>M\u00e5nga f\u00f6retagare driver sin verksamhet i enskild firma. En enkel f\u00f6retagsform att starta och administrera, men n\u00e4r det g\u00e4ller beskattningen finns det n\u00e5gra s\u00e4rskilda saker som \u00e4r bra att ha koll p\u00e5, inte minst i deklarationstider.<\/strong><\/p>\n\n\n\n<p>En av de st\u00f6rsta skillnaderna j\u00e4mf\u00f6rt med aktiebolag \u00e4r hur resultatet beskattas. I en enskild firma beskattas \u00f6verskottet som inkomst av n\u00e4ringsverksamhet, vilket i praktiken fungerar ungef\u00e4r som en l\u00f6n. Det inneb\u00e4r ocks\u00e5 att beskattningen \u00e4r progressiv \u2013 ju h\u00f6gre \u00f6verskott, desto h\u00f6gre skatt. Detta g\u00f6r att planering \u00f6ver tid kan vara extra viktig.<\/p>\n\n\n\n<p>Till skillnad fr\u00e5n ett aktiebolag kan man inte sj\u00e4lv best\u00e4mma hur mycket \u201cl\u00f6n\u201d man ska ta ut ur en enskild firma. I st\u00e4llet beskattas hela \u00f6verskottet i verksamheten hos f\u00f6retagaren personligen. Det g\u00f6r att resultatet ett enskilt \u00e5r kan f\u00e5 stor betydelse f\u00f6r den totala beskattningen.<\/p>\n\n\n\n<p>Det kan d\u00e4rf\u00f6r vara klokt att f\u00f6rs\u00f6ka j\u00e4mna ut resultaten mellan olika \u00e5r n\u00e4r det \u00e4r m\u00f6jligt. Det finns flera skattem\u00e4ssiga verktyg i enskild firma som kan anv\u00e4ndas f\u00f6r att planera resultatet \u00f6ver tid. N\u00e5gra av de vanligaste \u00e4r:<\/p>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"list list--default wp-block-list\">\n<li><strong>Periodiseringsfond <\/strong>\u2013 g\u00f6r det m\u00f6jligt att skjuta upp beskattning av en del av vinsten till ett senare \u00e5r<\/li>\n\n\n\n<li><strong>Expansionsfond <\/strong>\u2013 kan anv\u00e4ndas f\u00f6r att bygga upp kapital i verksamheten och skapa en buffert f\u00f6r investeringar eller utnyttja mot l\u00e4gre resultat kommande \u00e5r.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>B\u00e5da dessa m\u00f6jligheter g\u00f6r det m\u00f6jligt att j\u00e4mna ut resultaten mellan \u00e5ren och skjuta upp beskattning till ett senare \u00e5r.<\/p>\n\n\n\n<p>Det finns \u00e4ven en m\u00f6jlighet att beskatta en del av \u00f6verskottet som inkomst av kapital i st\u00e4llet f\u00f6r inkomst av n\u00e4ringsverksamhet, ungef\u00e4r som utdelning fr\u00e5n ett aktiebolag.<\/p>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"list list--default wp-block-list\">\n<li><strong>R\u00e4ntef\u00f6rdelning <\/strong>\u2013 inneb\u00e4r att en del av resultatet kan beskattas som kapital i st\u00e4llet f\u00f6r som n\u00e4ringsinkomst. R\u00e4ntef\u00f6rdelning \u00e4r en ber\u00e4knad r\u00e4nta p\u00e5 skillnaden mellan tillg\u00e5ngar och skulder i den enskilda n\u00e4ringsverksamheten.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Vilken l\u00f6sning som \u00e4r mest l\u00e4mplig beror p\u00e5 f\u00f6retagets situation och hur resultatet ser ut \u00f6ver tid.<\/p>\n\n\n\n<p>Men t\u00e4nk p\u00e5 att skatten till slut ska betalas och att det i vissa fall kan det dr\u00f6ja upp till ett \u00e5r innan det \u00e4r dags. Risken \u00e4r att man anv\u00e4nder pengarna under tiden f\u00f6r att senare f\u00e5 en rej\u00e4l \u00f6verraskning n\u00e4r skatten ska betalas. D\u00e4rf\u00f6r \u00e4r det klokt att l\u00f6pande ocks\u00e5 se \u00f6ver sin prelimin\u00e4rskatt och planera f\u00f6r kommande skattebetalningar.<\/p>\n\n\n\n<p>Sammanfattningsvis handlar deklarationstiden inte bara om att redovisa det som h\u00e4nt under \u00e5rets utan \u00e4r ocks\u00e5 ett bra tillf\u00e4lle att se \u00f6ver hur verksamheten utvecklas och hur resultatet beskattas. F\u00f6r m\u00e5nga f\u00f6retagare kan sm\u00e5 justeringar i hur resultatet planeras mellan \u00e5ren g\u00f6ra stor skillnad f\u00f6r den totala beskattningen \u00f6ver tid.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><div id=\"share-block_8312c0b66ff4f1c6150f9a2dd6d8ab0f\" class=\"acf-block share my-2\">\n    <div class=\"block__content\">\n        <div class=\"font-bold text-dark\">\n            Dela eller skriv ut        <\/div>\n        <div class=\"icons flex space-x-2 mt-1\">\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center off\" href='https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https:\/\/lr-revision.se\/lr-revision-falkenberg\/tips\/viktigt-for-dig-med-enskild-firma\/' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fab fa-linkedin\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center off\" href='https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/lr-revision.se\/lr-revision-falkenberg\/tips\/viktigt-for-dig-med-enskild-firma\/' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fab fa-facebook-f\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center\" href='mailto:&#x66;&#97;l&#x6b;&#101;&#110;&#x62;&#x65;&#114;g&#x40;&#108;r&#x2d;&#x72;&#101;v&#x69;&#115;i&#x6f;&#x6e;&#46;s&#x65;?body=https%3A%2F%2Flr-revision.se%2Flr-revision-falkenberg%2Ftips%2Fviktigt-for-dig-med-enskild-firma%2F' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fas fa-envelope\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center\" href='javascript:;' onclick=\"window.print();return false;\" target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fas fa-print\"><\/i>\n                <\/a>\n            <\/span>\n        <\/div>\n    <\/div>\n<\/div>\n\n\n<div id=\"template-posts-block_68b750080d468cb14b0753cc95daeae6\" class=\"acf-block template-posts\">\n    <div class=\"block__content\">\n        <!-- wp:spacer {\"height\":10} -->\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:buttons -->\n<div class=\"wp-block-buttons\"><!-- wp:button {\"borderRadius\":0,\"backgroundColor\":\"green\",\"textColor\":\"white\"} -->\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-green-background-color has-text-color has-background no-border-radius\" href=\"https:\/\/lr-revision.se\/lr-revision-falkenberg\/prenumeration\/\">Prenumerera p\u00e5 nyhetsbrevet<\/a><\/div>\n<!-- \/wp:button --><\/div>\n<!-- \/wp:buttons -->    <\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>M\u00e5nga f\u00f6retagare driver sin verksamhet i enskild firma. En enkel f\u00f6retagsform att starta och administrera, men n\u00e4r det g\u00e4ller beskattningen finns det n\u00e5gra s\u00e4rskilda saker&#8230;<\/p>\n","protected":false},"author":11,"featured_media":2030,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-2022","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tips"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 11:34:28","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/posts\/2022","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/comments?post=2022"}],"version-history":[{"count":1,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/posts\/2022\/revisions"}],"predecessor-version":[{"id":2023,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/posts\/2022\/revisions\/2023"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/media\/2030"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/media?parent=2022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/categories?post=2022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/tags?post=2022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}