{"id":37971,"date":"2026-01-19T15:33:59","date_gmt":"2026-01-19T14:33:59","guid":{"rendered":"https:\/\/oxceed.com\/se\/?p=37971"},"modified":"2026-01-19T15:33:59","modified_gmt":"2026-01-19T14:33:59","slug":"koncernbidrag-definition-och-forklaring","status":"publish","type":"post","link":"https:\/\/oxceed.com\/se\/artiklar\/koncernbidrag-definition-och-forklaring\/","title":{"rendered":"Koncernbidrag: Definition och f\u00f6rklaring"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"37971\" class=\"elementor elementor-37971\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2906670 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2906670\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2de9296\" data-id=\"2de9296\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-669eeac elementor-widget elementor-widget-heading\" data-id=\"669eeac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Koncernbidrag \u00e4r en \u00f6verf\u00f6ring mellan f\u00f6retag inom en koncern f\u00f6r att utj\u00e4mna resultat och optimera den skattem\u00e4ssiga situationen. Genom att \u00f6verf\u00f6ra resultat mellan bolag kan koncerner samla vinster och f\u00f6rluster p\u00e5 ett mer \u00e4ndam\u00e5lsenligt s\u00e4tt, under f\u00f6ruts\u00e4ttning att reglerna i skattelagstiftningen f\u00f6ljs. R\u00e4tt hanterat kan koncernbidrag bidra till en mer effektiv kapitalanv\u00e4ndning och ge en tydligare bild av koncernens samlade ekonomi, b\u00e5de i bokf\u00f6ringen och i deklarationen.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-56b0695 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56b0695\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-343405f\" data-id=\"343405f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-09c350d elementor-widget elementor-widget-heading\" data-id=\"09c350d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Vad \u00e4r koncernbidrag?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ea48e2 elementor-widget elementor-widget-text-editor\" data-id=\"2ea48e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Ett koncernbidrag \u00e4r en <a href=\"https:\/\/oxceed.se\/koncernrapportering\/\">v\u00e4rde\u00f6verf\u00f6ring mellan bolag i en koncern<\/a> som syftar till att utj\u00e4mna beskattningsbara resultat. I praktiken inneb\u00e4r det att ett bolag inom koncernen l\u00e4mnar ett bidrag till ett annat bolag, ofta fr\u00e5n ett vinstbolag till ett f\u00f6rlustbolag. Syftet \u00e4r att den samlade skatten inom koncernen ska spegla koncernens totala resultat, i st\u00e4llet f\u00f6r att enskilda bolag beskattas h\u00e5rt samtidigt som andra g\u00f6r f\u00f6rlust.<\/p><p>Koncernbidraget p\u00e5verkar b\u00e5de resultat- och balansr\u00e4kning. F\u00f6r givaren redovisas det normalt som en kostnad och minskar det skattem\u00e4ssiga resultatet. F\u00f6r mottagaren redovisas det som en int\u00e4kt och \u00f6kar motsvarande resultatet. F\u00f6r att skatteeffekten ska godtas m\u00e5ste dock ett antal villkor vara uppfyllda.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cb2d2c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cb2d2c3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c325710\" data-id=\"c325710\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-719d14f elementor-widget elementor-widget-heading\" data-id=\"719d14f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Vem kan ta emot koncernbidrag?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0b3ace elementor-widget elementor-widget-text-editor\" data-id=\"c0b3ace\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">M\u00f6jligheten att l\u00e4mna och ta emot koncernbidrag \u00e4r begr\u00e4nsad till vissa bolagstyper och \u00e4garstrukturer. Vanligtvis handlar det om svenska aktiebolag som ing\u00e5r i samma koncern, d\u00e4r moderbolaget har ett best\u00e4mmande inflytande \u00f6ver dotterbolagen. Det kr\u00e4vs normalt att ett \u00e4garf\u00f6rh\u00e5llande med mer \u00e4n 90 procents \u00e4garandel f\u00f6religger mellan bolagen f\u00f6r att de ska anses ing\u00e5 i en s\u00e5dan koncernkrets som omfattas av reglerna om koncernbidrag.<\/p><p>Det \u00e4r ocks\u00e5 viktigt att bolagen \u00e4r skattskyldiga i Sverige. Utl\u00e4ndska bolag och bolag som inte omfattas av svensk beskattning kan i regel inte delta i koncernbidrag p\u00e5 samma s\u00e4tt som svenska aktiebolag. I vissa fall kan det finnas s\u00e4rskilda regler f\u00f6r gr\u00e4ns\u00f6verskridande situationer, men dessa \u00e4r mer begr\u00e4nsade och ofta f\u00f6rem\u00e5l f\u00f6r s\u00e4rskilda bed\u00f6mningar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7fb3308 elementor-section-stretched elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fb3308\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5bd29fb\" data-id=\"5bd29fb\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31e9862 elementor-widget elementor-widget-heading\" data-id=\"31e9862\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Varf\u00f6r Oxceed? Lyssna p\u00e5 v\u00e5ra kunder.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2fdcf9 elementor-widget elementor-widget-text-editor\" data-id=\"a2fdcf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oxceed anv\u00e4nds av \u00f6ver 20 000 f\u00f6retag och 200 redovisningsbyr\u00e5er i Sverige. L\u00e4s fler av v\u00e5ra kunders omd\u00f6men i v\u00e5ra kundcase.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73a367c elementor-widget__width-auto elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"73a367c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"\/kundcase\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Uppt\u00e4ck v\u00e5ra kundcase<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d134900\" data-id=\"d134900\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a473ec0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a473ec0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1fd7e02 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1fd7e02\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8ef3a76\" data-id=\"8ef3a76\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8acdb83 elementor-widget elementor-widget-heading\" data-id=\"8acdb83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">F\u00f6ruts\u00e4ttningar f\u00f6r koncernbidrag?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cc0925 elementor-widget elementor-widget-text-editor\" data-id=\"2cc0925\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul data-pm-slice=\"3 1 []\"><li><p>Moderbolaget \u00e4ger normalt mer \u00e4n 90 % av andelarna i dotterbolaget<\/p><\/li><li><p>\u00c4garf\u00f6rh\u00e5llandet ska g\u00e4lla under hela beskattnings\u00e5ret (eller relevant del enligt reglerna)<\/p><\/li><li><p>B\u00e5de givare och mottagare ska vara skattskyldiga f\u00f6r sina inkomster i Sverige<\/p><\/li><li><p>Bolagen ska vara svenska bolag som omfattas av reglerna om koncernbidrag<\/p><\/li><li><p>Koncernbidraget ska h\u00e4nf\u00f6ras till samma beskattnings\u00e5r hos b\u00e5de givande och mottagande bolag<\/p><\/li><\/ul><p data-pm-slice=\"1 1 []\">F\u00f6r att kunna anv\u00e4nda koncernbidrag kr\u00e4vs det att det finns ett tillr\u00e4ckligt starkt \u00e4garf\u00f6rh\u00e5llande (vanligtvis \u00f6ver 90 %), att b\u00e5de givande och mottagande bolag \u00e4r skattskyldiga i Sverige och att bidraget avser samma beskattnings\u00e5r hos b\u00e5da parter. Koncernbidraget m\u00e5ste dessutom beslutas formellt, dokumenteras och redovisas \u00f6ppet i bokslut och deklaration. Slutligen beh\u00f6ver regler om underskottsavdrag, \u00e4garf\u00f6r\u00e4ndringar och andra skattebest\u00e4mmelser vara uppfyllda f\u00f6r att avdrag ska medges fullt ut.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0618d24 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0618d24\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-853f0d3\" data-id=\"853f0d3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-abd4165 elementor-widget elementor-widget-heading\" data-id=\"abd4165\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hur bokf\u00f6rs koncernbidrag?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30c4823 elementor-widget elementor-widget-text-editor\" data-id=\"30c4823\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Bokf\u00f6ringen av koncernbidrag sker normalt som en kostnad hos givaren och som en int\u00e4kt hos mottagaren. F\u00f6r det givande bolaget inneb\u00e4r koncernbidraget att resultatet minskar. Det bokf\u00f6rs ofta som en icke-operativ kostnad, till exempel under finansiella eller bokslutsrelaterade poster, f\u00f6r att skilja det fr\u00e5n den l\u00f6pande verksamheten. <a href=\"https:\/\/oxceed.se\/finansiell-analys\/\">Detta g\u00f6r det enklare att analysera det operativa resultatet<\/a> utan att effekten av koncernbidraget blandas ihop med den ordinarie aff\u00e4rsverksamheten.<\/p><p>F\u00f6r det mottagande bolaget bokf\u00f6rs koncernbidraget som en int\u00e4kt, ofta p\u00e5 motsvarande s\u00e4tt som en icke-operativ post. Effekten blir att resultatet \u00f6kar, vilket i sin tur p\u00e5verkar b\u00e5de skattekostnad och eget kapital. I koncernredovisningen elimineras normalt interna transaktioner, d\u00e4ribland koncernbidrag, eftersom de sker inom koncernen och inte p\u00e5verkar den externa resultatbilden. Det \u00e4r d\u00e4rf\u00f6r viktigt att skilja p\u00e5 hur koncernbidraget p\u00e5verkar de juridiska personernas redovisning och hur det hanteras i koncernens sammanst\u00e4llda rapporter.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-214f24f elementor-section-stretched elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"214f24f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ebb4f31\" data-id=\"ebb4f31\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f831286 elementor-widget elementor-widget-heading\" data-id=\"f831286\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ladda ner v\u00e5r guide f\u00f6r koncern<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75149ac elementor-widget elementor-widget-text-editor\" data-id=\"75149ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>I den h\u00e4r guiden har vi sammanst\u00e4llt 5 steg som g\u00f6r rapporteringen effektivare i er koncern<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9591fc3 elementor-widget__width-auto elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"9591fc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/oxceed.se\/guider\/5-steg-for-effektivare-koncernrapportering\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Ladda ner guide<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-32e38fa\" data-id=\"32e38fa\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d80608f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d80608f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a1ca0e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a1ca0e0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cd5329b\" data-id=\"cd5329b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-337ff0b elementor-widget elementor-widget-heading\" data-id=\"337ff0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Beskattningsregler vid koncernbidrag<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9a0ee8 elementor-widget elementor-widget-text-editor\" data-id=\"b9a0ee8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Beskattningen vid koncernbidrag styrs av s\u00e4rskilda regler i inkomstskattelagen som anger n\u00e4r ett koncernbidrag \u00e4r avdragsgillt respektive skattepliktigt. F\u00f6r att givaren ska f\u00e5 avdrag f\u00f6r koncernbidraget kr\u00e4vs att samtliga villkor f\u00f6r koncernbidrag enligt lagstiftningen \u00e4r uppfyllda, exempelvis att det finns ett kvalificerat \u00e4garf\u00f6rh\u00e5llande, att b\u00e5da bolagen \u00e4r skattskyldiga i Sverige och att bidraget \u00e4r \u00f6ppet redovisat i deklarationerna. Om f\u00f6ruts\u00e4ttningarna inte \u00e4r uppfyllda kan avdraget nekas, samtidigt som mottagaren \u00e4nd\u00e5 kan beh\u00f6va ta upp beloppet till beskattning, vilket leder till en ogynnsam skatteeffekt.<\/p><p>Mottagaren beskattas som huvudregel f\u00f6r koncernbidraget som en vanlig int\u00e4kt. P\u00e5 koncernniv\u00e5 blir effekten att vinst och f\u00f6rlust kan flyttas mellan bolag, s\u00e5 att den totala skatten b\u00e4ttre speglar koncernens samlade resultat. I planeringen av koncernbidrag beh\u00f6ver h\u00e4nsyn tas till bland annat underskottsavdrag, begr\u00e4nsningsregler, tidigare \u00e5rs resultat och eventuella f\u00f6r\u00e4ndringar i \u00e4garstrukturen. Ett genomt\u00e4nkt arbetss\u00e4tt inneb\u00e4r d\u00e4rf\u00f6r inte bara att uppfylla formella krav, utan ocks\u00e5 att l\u00f6pande analysera hur koncernbidrag p\u00e5verkar resultat, nyckeltal, balansposter och framtida skattepositioner i b\u00e5de enskilda bolag och p\u00e5 koncernniv\u00e5.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-245a6a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"245a6a2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1bc9560\" data-id=\"1bc9560\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-264b003 elementor-widget elementor-widget-heading\" data-id=\"264b003\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Skr\u00e4ddarsydd koncernrapportering i Oxceed<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5c69d3 elementor-widget elementor-widget-text-editor\" data-id=\"a5c69d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\"><a href=\"https:\/\/oxceed.se\/koncernrapportering\/\">H\u00e5ll koll din koncern i Oxceed.<\/a> Med Oxceed ser du alltid realtidsdata och kan d\u00e4rmed styra proaktivt och effektivt. <a href=\"https:\/\/oxceed.se\/demo\/\">Kontakta oss f\u00f6r r\u00e5dgivning<\/a> och hj\u00e4lp f\u00f6r att skr\u00e4ddarsy din koncernrapportering i Oxceed.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f11d2dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f11d2dd\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;e0656fd&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3f2ac6e\" data-id=\"3f2ac6e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d49ed2 elementor-widget elementor-widget-heading\" data-id=\"5d49ed2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Vill du veta mer? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-343430a elementor-widget elementor-widget-raven-posts\" data-id=\"343430a\" data-element_type=\"widget\" data-e-type=\"widget\" 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href=\"https:\/\/oxceed.com\/se\/kundcase\/foretag\/precont-skapar-unika-rapporter-som-alla-forstar\/\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"432\" src=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2021\/04\/precont-skapar-unika-rapporter-som-alla-forstor-1-768x432.jpeg\" class=\"attachment-medium_large size-medium_large wp-image-18716\" alt=\"\" srcset=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2021\/04\/precont-skapar-unika-rapporter-som-alla-forstor-1-768x432.jpeg 768w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2021\/04\/precont-skapar-unika-rapporter-som-alla-forstor-1-300x169.jpeg 300w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2021\/04\/precont-skapar-unika-rapporter-som-alla-forstor-1-1024x576.jpeg 1024w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2021\/04\/precont-skapar-unika-rapporter-som-alla-forstor-1-1536x864.jpeg 1536w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2021\/04\/precont-skapar-unika-rapporter-som-alla-forstor-1.jpeg 1920w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/> <span class=\"raven-post-image-overlay\"><\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<div class=\"raven-post-content\">\n\t\t\t\t\t<h3 class=\"raven-post-title\"><a class=\"raven-post-title-link\" href=\"https:\/\/oxceed.com\/se\/kundcase\/foretag\/precont-skapar-unika-rapporter-som-alla-forstar\/\">Precont skapar unika rapporter som alla f\u00f6rst\u00e5r<\/a><\/h3>\t\t<div class=\"raven-post-read-more\">\n\t\t\t<a class=\"raven-post-button\" href=\"https:\/\/oxceed.com\/se\/kundcase\/foretag\/precont-skapar-unika-rapporter-som-alla-forstar\/\"><span class=\"raven-post-button-text\">L\u00e4s mer<\/span><\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"raven-grid-item raven-post-item post-17845 post type-post status-publish format-standard has-post-thumbnail hentry category-foretag category-kundcase tag-budget tag-koncern tag-koncernrapportering tag-likviditetsbudget tag-rapportering tag-uppfoljning\">\n\t\t\t<div class=\"raven-post\">\n\t\t\t\t\t\t<div class=\"raven-post-image-wrap\">\n\t\t\t<a class=\"raven-post-image raven-image-fit\" href=\"https:\/\/oxceed.com\/se\/kundcase\/foretag\/effektivare-rapportering-och-uppfoljning-for-snabbvaxande-koncernen-boxflow\/\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"432\" src=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2022\/02\/tina-holm-boxflow-oxceed.001-768x432.jpeg\" class=\"attachment-medium_large size-medium_large wp-image-17848\" alt=\"\" srcset=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2022\/02\/tina-holm-boxflow-oxceed.001-768x432.jpeg 768w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2022\/02\/tina-holm-boxflow-oxceed.001-300x169.jpeg 300w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2022\/02\/tina-holm-boxflow-oxceed.001-1024x576.jpeg 1024w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2022\/02\/tina-holm-boxflow-oxceed.001-1536x864.jpeg 1536w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2022\/02\/tina-holm-boxflow-oxceed.001.jpeg 1920w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/> <span class=\"raven-post-image-overlay\"><\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<div class=\"raven-post-content\">\n\t\t\t\t\t<h3 class=\"raven-post-title\"><a class=\"raven-post-title-link\" href=\"https:\/\/oxceed.com\/se\/kundcase\/foretag\/effektivare-rapportering-och-uppfoljning-for-snabbvaxande-koncernen-boxflow\/\">Effektivare rapportering och uppf\u00f6ljning f\u00f6r logistikf\u00f6retaget Boxflow<\/a><\/h3>\t\t<div class=\"raven-post-read-more\">\n\t\t\t<a class=\"raven-post-button\" href=\"https:\/\/oxceed.com\/se\/kundcase\/foretag\/effektivare-rapportering-och-uppfoljning-for-snabbvaxande-koncernen-boxflow\/\"><span class=\"raven-post-button-text\">L\u00e4s mer<\/span><\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"raven-grid-item raven-post-item post-9086 post type-post status-publish format-standard has-post-thumbnail hentry category-foretag category-kundcase tag-koncern tag-lakemedel tag-rapportering\">\n\t\t\t<div class=\"raven-post\">\n\t\t\t\t\t\t<div class=\"raven-post-image-wrap\">\n\t\t\t<a class=\"raven-post-image raven-image-fit\" href=\"https:\/\/oxceed.com\/se\/kundcase\/foretag\/effektiv-rapportering-viktigt-for-tillvaxtbolaget-eql-pharma\/\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"432\" src=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2021\/02\/oxceed-kundcase-EQL-Pharma-banner.001-1-768x432.jpeg\" class=\"attachment-medium_large size-medium_large wp-image-18740\" alt=\"\" srcset=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2021\/02\/oxceed-kundcase-EQL-Pharma-banner.001-1-768x432.jpeg 768w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2021\/02\/oxceed-kundcase-EQL-Pharma-banner.001-1-300x169.jpeg 300w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2021\/02\/oxceed-kundcase-EQL-Pharma-banner.001-1-1024x576.jpeg 1024w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2021\/02\/oxceed-kundcase-EQL-Pharma-banner.001-1-1536x864.jpeg 1536w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2021\/02\/oxceed-kundcase-EQL-Pharma-banner.001-1.jpeg 1920w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/> <span class=\"raven-post-image-overlay\"><\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<div class=\"raven-post-content\">\n\t\t\t\t\t<h3 class=\"raven-post-title\"><a class=\"raven-post-title-link\" href=\"https:\/\/oxceed.com\/se\/kundcase\/foretag\/effektiv-rapportering-viktigt-for-tillvaxtbolaget-eql-pharma\/\">Effektiv rapportering viktigt f\u00f6r tillv\u00e4xtbolaget EQL Pharma<\/a><\/h3>\t\t<div class=\"raven-post-read-more\">\n\t\t\t<a class=\"raven-post-button\" href=\"https:\/\/oxceed.com\/se\/kundcase\/foretag\/effektiv-rapportering-viktigt-for-tillvaxtbolaget-eql-pharma\/\"><span class=\"raven-post-button-text\">L\u00e4s mer<\/span><\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"raven-grid-item raven-post-item post-17216 post type-post status-publish format-standard has-post-thumbnail hentry category-foretag category-kundcase tag-budget tag-koncern tag-koncernrapportering tag-prognos tag-overblick\">\n\t\t\t<div class=\"raven-post\">\n\t\t\t\t\t\t<div class=\"raven-post-image-wrap\">\n\t\t\t<a class=\"raven-post-image raven-image-fit\" href=\"https:\/\/oxceed.com\/se\/kundcase\/foretag\/snabbvaxande-koncernen-mindpark-valde-oxceed-for-battre-ekonomisk-overblick\/\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"432\" src=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2022\/02\/mindpark-oxceed-768x432.jpeg\" class=\"attachment-medium_large size-medium_large wp-image-17221\" alt=\"Sanna Ekstrand, VD p\u00e5 Mindpark.\" srcset=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2022\/02\/mindpark-oxceed-768x432.jpeg 768w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2022\/02\/mindpark-oxceed-300x169.jpeg 300w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2022\/02\/mindpark-oxceed-1024x576.jpeg 1024w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2022\/02\/mindpark-oxceed.jpeg 1200w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/> <span class=\"raven-post-image-overlay\"><\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<div class=\"raven-post-content\">\n\t\t\t\t\t<h3 class=\"raven-post-title\"><a class=\"raven-post-title-link\" href=\"https:\/\/oxceed.com\/se\/kundcase\/foretag\/snabbvaxande-koncernen-mindpark-valde-oxceed-for-battre-ekonomisk-overblick\/\">Snabbv\u00e4xande koncernen Mindpark valde Oxceed f\u00f6r b\u00e4ttre ekonomisk \u00f6verblick<\/a><\/h3>\t\t<div class=\"raven-post-read-more\">\n\t\t\t<a class=\"raven-post-button\" href=\"https:\/\/oxceed.com\/se\/kundcase\/foretag\/snabbvaxande-koncernen-mindpark-valde-oxceed-for-battre-ekonomisk-overblick\/\"><span class=\"raven-post-button-text\">L\u00e4s mer<\/span><\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Koncernbidrag \u00e4r en \u00f6verf\u00f6ring mellan f\u00f6retag inom en koncern f\u00f6r att utj\u00e4mna resultat och optimera den skattem\u00e4ssiga situationen. Genom att \u00f6verf\u00f6ra resultat mellan bolag kan koncerner samla vinster och f\u00f6rluster p\u00e5 ett mer \u00e4ndam\u00e5lsenligt s\u00e4tt, under f\u00f6ruts\u00e4ttning att reglerna i skattelagstiftningen f\u00f6ljs. R\u00e4tt hanterat kan koncernbidrag bidra till en mer effektiv kapitalanv\u00e4ndning och ge en [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":38273,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_trash_the_other_posts":false,"editor_notices":[],"footnotes":""},"categories":[1372367,1372504],"tags":[1372372],"class_list":["post-37971","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artiklar","category-rapportering","tag-nyckeltal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.5 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Koncernbidrag: Definition och f\u00f6rklaring - Oxceed Sweden<\/title>\n<meta name=\"description\" content=\"Koncernbidrag \u00e4r en \u00f6verf\u00f6ring mellan f\u00f6retag inom en koncern f\u00f6r att utj\u00e4mna resultat och optimera den skattem\u00e4ssiga situationen. 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