SFS 2017:1204 Lag om ändring i lagen (1991:586) om särskild inkomstskatt för utomlands bosatta

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:NLBAFJ+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:NLBAFK+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:NLBAFK+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:NLBAFJ+TimesNewRomanPS;color:#000000;} .ft14{font-size:14px;font-family:NLBAFK+TimesNewRomanPS;color:#000000;} .ft15{font-size:7px;font-family:NLBAFJ+TimesNewRomanPS;color:#000000;} .ft16{font-size:12px;font-family:NLBAFJ+TimesNewRomanPS;color:#000000;} .ft17{font-size:19px;line-height:19px;font-family:NLBAFK+TimesNewRomanPS;color:#000000;} .ft18{font-size:14px;line-height:17px;font-family:NLBAFJ+TimesNewRomanPS;color:#000000;} .ft19{font-size:12px;line-height:15px;font-family:NLBAFJ+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:NLBAFJ+TimesNewRomanPS;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:646px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:80px;left:77px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:192px;left:77px;white-space:nowrap" class="ft17"><b>Lag<br/>om �ndring i lagen (1991:586) om s�rskild <br/>inkomstskatt f�r utomlands bosatta;</b></p> <p style="position:absolute;top:268px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 30 november 2017.</p> <p style="position:absolute;top:303px;left:91px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:301px;left:231px;white-space:nowrap" class="ft13">1 f�reskrivs att 7 � lagen (1991:586) om s�rskild</p> <p style="position:absolute;top:320px;left:77px;white-space:nowrap" class="ft10">inkomstskatt f�r utomlands bosatta ska ha f�ljande lydelse.</p> <p style="position:absolute;top:355px;left:77px;white-space:nowrap" class="ft14"><b>7 �</b></p> <p style="position:absolute;top:353px;left:94px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:355px;left:113px;white-space:nowrap" class="ft10">S�rskild inkomstskatt tas ut med 25 procent av skattepliktig inkomst.</p> <p style="position:absolute;top:372px;left:77px;white-space:nowrap" class="ft18">S�rskild inkomstskatt tas dock ut med 15 procent av skattepliktig inkomst<br/>betr�ffande inkomster som avses i 5 � f�rsta stycket 12.</p> <p style="position:absolute;top:407px;left:91px;white-space:nowrap" class="ft10">�retal som uppkommer vid ber�kning av skatten bortfaller.</p> <p style="position:absolute;top:443px;left:91px;white-space:nowrap" class="ft18">1. Denna lag tr�der i kraft den 1 januari 2018.<br/>2. Lagen till�mpas p� inkomster som uppb�rs efter den 31 december 2017.</p> <p style="position:absolute;top:495px;left:77px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:530px;left:77px;white-space:nowrap" class="ft10">PER BOLUND</p> <p style="position:absolute;top:547px;left:307px;white-space:nowrap" class="ft18">Ingrid Bj�rnsson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:911px;left:77px;white-space:nowrap" class="ft15">1 Prop. 2017/18:1, bet. 2017/18:FiU1, rskr. 2017/18:54.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft15">2 Senaste lydelse 2013:952.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2017:1204</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft19">Utkom fr�n trycket<br/>den 8 december 2017</p> </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:946px;left:573px;white-space:nowrap" class="ft20">Wolters Kluwer</p> <p style="position:absolute;top:956px;left:534px;white-space:nowrap" class="ft20">Elanders Sverige AB, 2017</p> </div> </div> ;