The amount of dividends with 20 percent tax a small business owner can collect depends on the size of the share capital and on the company’s total salary amount (including the owner’s own salary) according to the 3:12 rules. This is a preliminary calculation to see roughly what you can get out in low-taxed dividends. How many partners you are and your expense amount are things that affect the distribution space. You should therefore also make a more accurate calculation based on your own circumstances.
What year do you take your salary?
Result
The simplification rule (flat rate rule) is better than other rules. You can then charge a low-taxed dividend on 0 kr. Please note that this rule may only be used for one company per person.