SFS 2023:758 Lag om ändring i lagen (2022:887) om ändring i inkomstskattelagen (1999:1229)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:19px;font-family:FAAABE+TimesNewRomanPS;color:#ffffff;-moz-transform: matrix( 0, 1, 1, 0, 0, 0);-webkit-transform: matrix( 0, 1, 1, 0, 0, 0);-o-transform: matrix( 0, 1, 1, 0, 0, 0);-ms-transform: matrix( 0, 1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft12{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#ffffff;-moz-transform: matrix( 0, 1, 1, 0, 0, 0);-webkit-transform: matrix( 0, 1, 1, 0, 0, 0);-o-transform: matrix( 0, 1, 1, 0, 0, 0);-ms-transform: matrix( 0, 1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft13{font-size:28px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft14{font-size:21px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft15{font-size:11px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:18px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft17{font-size:17px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft18{font-size:17px;font-family:FAAABJ+TimesNewRomanPS;color:#000000;} .ft19{font-size:9px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:13px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft111{font-size:19px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft112{font-size:19px;font-family:IBZVOI+TimesNewRomanPS;color:#000000;} .ft113{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:15px;font-family:TCMJMM+TimesNewRomanPSMT;color:#000000;} .ft115{font-size:17px;line-height:20px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft116{font-size:17px;line-height:19px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft117{font-size:15px;line-height:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft21{font-size:16px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft22{font-size:16px;font-family:DHAWYS+TimesNewRomanPS;color:#000000;} .ft23{font-size:17px;line-height:19px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft24{font-size:17px;line-height:20px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:1229px;left:37px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6 7 8 9 0 </b>1 2 3 4 5 6 7 8 9 0</p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft13"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft14"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft14"><b>om �ndring i lagen (2022:887) om �ndring i </b></p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft14"><b>inkomstskattelagen (1999:1229) </b></p> <p style="position:absolute;top:307px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 30 november 2023 </p> <p style="position:absolute;top:348px;left:98px;white-space:nowrap" class="ft115">Enligt riksdagens beslut1 f�reskrivs att 63 kap. 3 a � inkomstskattelagen <br/>(1999:1229) i st�llet f�r lydelsen enligt lagen (2022:887) om �ndring i den <br/>lagen ska ha f�ljande lydelse. </p> <p style="position:absolute;top:450px;left:98px;white-space:nowrap" class="ft16"><b>63 kap. </b></p> <p style="position:absolute;top:489px;left:98px;white-space:nowrap" class="ft115"><b>3 a �</b> F�r dem som vid beskattnings�rets ing�ng har fyllt 67 �r �r <br/>grundavdraget beloppet enligt 3 � med till�gg av f�ljande s�rskilda belopp. </p> <p style="position:absolute;top:550px;left:107px;white-space:nowrap" class="ft18"><i>Fastst�lld f�rv�rvsinkomst </i></p> <p style="position:absolute;top:590px;left:107px;white-space:nowrap" class="ft116">�verstiger inte 0,91 prisbas-<br/>belopp </p> <p style="position:absolute;top:649px;left:107px;white-space:nowrap" class="ft116">�verstiger 0,91 men inte <br/>1,11 prisbasbelopp </p> <p style="position:absolute;top:729px;left:107px;white-space:nowrap" class="ft116">�verstiger 1,11 men inte <br/>1,965 prisbasbelopp </p> <p style="position:absolute;top:808px;left:107px;white-space:nowrap" class="ft116">�verstiger 1,965 men inte <br/>2,72 prisbasbelopp </p> <p style="position:absolute;top:887px;left:107px;white-space:nowrap" class="ft116">�verstiger 2,72 men inte <br/>3,11 prisbasbelopp </p> <p style="position:absolute;top:987px;left:107px;white-space:nowrap" class="ft116">�verstiger 3,11 men inte <br/>3,24 prisbasbelopp </p> <p style="position:absolute;top:550px;left:337px;white-space:nowrap" class="ft18"><i>S�rskilt belopp </i></p> <p style="position:absolute;top:590px;left:337px;white-space:nowrap" class="ft10">0,687 prisbasbelopp </p> <p style="position:absolute;top:649px;left:337px;white-space:nowrap" class="ft116">0,885 prisbasbelopp minskat <br/>med 20 procent av den fast-<br/>st�llda f�rv�rvsinkomsten </p> <p style="position:absolute;top:729px;left:337px;white-space:nowrap" class="ft116">0,600 prisbasbelopp �kat med <br/>5,7<i> </i>procent av den fastst�llda <br/>f�rv�rvsinkomsten </p> <p style="position:absolute;top:808px;left:337px;white-space:nowrap" class="ft116">0,333 prisbasbelopp �kat med <br/>19,49 procent av den fast-<br/>st�llda f�rv�rvsinkomsten </p> <p style="position:absolute;top:887px;left:337px;white-space:nowrap" class="ft116">39,49 procent av den fast-<br/>st�llda </p> <p style="position:absolute;top:907px;left:418px;white-space:nowrap" class="ft10">f�rv�rvsinkomsten </p> <p style="position:absolute;top:927px;left:337px;white-space:nowrap" class="ft116">minskat med 0,212 prisbas-<br/>belopp<i> </i></p> <p style="position:absolute;top:987px;left:337px;white-space:nowrap" class="ft116">49,49 procent av den fast-<br/>st�llda </p> <p style="position:absolute;top:1006px;left:418px;white-space:nowrap" class="ft10">f�rv�rvsinkomsten </p> <p style="position:absolute;top:1026px;left:337px;white-space:nowrap" class="ft116">minskat med 0,523 prisbas-<br/>belopp </p> <p style="position:absolute;top:1141px;left:98px;white-space:nowrap" class="ft19">1 Prop. 2023/24:13, bet. 2023/24:FiU1, rskr. 2023/24:47. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft111"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft112"><b> 2023:758</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft117">Publicerad<br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft114"> 5 december 2023</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:51px;left:676px;white-space:nowrap" class="ft21"><b>SFS</b></p> <p style="position:absolute;top:49px;left:704px;white-space:nowrap" class="ft22"><b> 2023:758</b></p> <p style="position:absolute;top:52px;left:107px;white-space:nowrap" class="ft23">�verstiger 3,24 men inte <br/>5,00 prisbasbelopp </p> <p style="position:absolute;top:131px;left:107px;white-space:nowrap" class="ft23">�verstiger 5,00 men inte <br/>7,88 prisbasbelopp </p> <p style="position:absolute;top:210px;left:107px;white-space:nowrap" class="ft23">�verstiger 7,88 men inte <br/>8,08 prisbasbelopp </p> <p style="position:absolute;top:290px;left:107px;white-space:nowrap" class="ft23">�verstiger 8,08 men inte <br/>10,74 prisbasbelopp </p> <p style="position:absolute;top:349px;left:107px;white-space:nowrap" class="ft23">�verstiger 10,74 men inte <br/>12,16 prisbasbelopp </p> <p style="position:absolute;top:429px;left:107px;white-space:nowrap" class="ft23">�verstiger 12,16 men inte <br/>13,54 prisbasbelopp </p> <p style="position:absolute;top:488px;left:107px;white-space:nowrap" class="ft23">�verstiger 13,54 men inte <br/>38,42 prisbasbelopp </p> <p style="position:absolute;top:52px;left:337px;white-space:nowrap" class="ft23">0,208 prisbasbelopp �kat med <br/>26,93 procent av den fast-<br/>st�llda f�rv�rvsinkomsten </p> <p style="position:absolute;top:131px;left:337px;white-space:nowrap" class="ft23">0,300 prisbasbelopp �kat med <br/>25,13 procent av den fast-<br/>st�llda f�rv�rvsinkomsten </p> <p style="position:absolute;top:210px;left:337px;white-space:nowrap" class="ft23">0,986 prisbasbelopp �kat med <br/>16,43 procent av den fast-<br/>st�llda f�rv�rvsinkomsten </p> <p style="position:absolute;top:290px;left:337px;white-space:nowrap" class="ft20">2,313 prisbasbelopp </p> <p style="position:absolute;top:349px;left:337px;white-space:nowrap" class="ft23">8,972 prisbasbelopp minskat <br/>med 62 procent av den fast-<br/>st�llda f�rv�rvsinkomsten </p> <p style="position:absolute;top:429px;left:337px;white-space:nowrap" class="ft20">1,430 prisbasbelopp </p> <p style="position:absolute;top:488px;left:337px;white-space:nowrap" class="ft23">2,206 prisbasbelopp minskat <br/>med 5,74 procent av den fast-<br/>st�llda f�rv�rvsinkomsten </p> <p style="position:absolute;top:585px;left:98px;white-space:nowrap" class="ft20">P� regeringens v�gnar </p> <p style="position:absolute;top:626px;left:98px;white-space:nowrap" class="ft20">NIKLAS WYKMAN </p> <p style="position:absolute;top:647px;left:385px;white-space:nowrap" class="ft24">Robert Sand <br/>(Finansdepartementet) </p> </div> </div> ;