{"id":71,"date":"2017-12-25T19:45:35","date_gmt":"2017-12-25T18:45:35","guid":{"rendered":"http:\/\/new.notima.se\/wprs\/?page_id=71"},"modified":"2026-01-29T19:31:44","modified_gmt":"2026-01-29T18:31:44","slug":"ranta-egen-inlaning-i-aktiebolag","status":"publish","type":"page","link":"https:\/\/ekonomibolaget.se\/wprs\/om-oss\/skattefragor\/ranta-egen-inlaning-i-aktiebolag\/","title":{"rendered":"R\u00e4nta egen inl\u00e5ning i aktiebolag"},"content":{"rendered":"

Som aktie\u00e4gare d\u00e4r man har ett betydande inflytande kan man ta r\u00e4nta p\u00e5 egen inl\u00e5ning.<\/p>\n

Den maximala r\u00e4ntan p\u00e5 riskfri inl\u00e5ning som man f\u00e5r ta ut \u00e4r enligt prejudicerande domar = Statsl\u00e5ner\u00e4ntan<\/a> + 3 %<\/p>\n

Statsl\u00e5ner\u00e4ntor<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00c5r<\/strong><\/td>\nSLR<\/strong><\/td>\nTill\u00e5ten*<\/strong>
r\u00e4nta<\/strong><\/td>\n<\/tr>\n
2025<\/td>\n2,36 %<\/td>\n5,36 %<\/td>\n<\/tr>\n
2024<\/td>\n2,15 %<\/td>\n5,15 %<\/td>\n<\/tr>\n
2023<\/td>\n2,48 %<\/td>\n5,48 %<\/td>\n<\/tr>\n
2022<\/td>\n1,46 %<\/td>\n4,46 %<\/td>\n<\/tr>\n
2021<\/td>\n0,16 %<\/td>\n3,16 %<\/td>\n<\/tr>\n
2020<\/td>\n-0,07 %<\/td>\n2,93 %<\/td>\n<\/tr>\n
2019<\/td>\n0,03 %<\/td>\n3,03 %<\/td>\n<\/tr>\n
2018<\/td>\n0,48 %<\/td>\n3,48 %<\/td>\n<\/tr>\n
2017<\/td>\n0,51 %<\/td>\n3,51 %<\/td>\n<\/tr>\n
2016<\/td>\n0,34 %<\/td>\n3,34 %<\/td>\n<\/tr>\n
2015<\/td>\n0,58 %<\/td>\n3,58 %<\/td>\n<\/tr>\n
2014<\/td>\n1,62 %<\/td>\n4,62 %<\/td>\n<\/tr>\n
2013<\/td>\n2,01 %<\/td>\n5,01 %<\/td>\n<\/tr>\n
2012<\/td>\n1,52 %<\/td>\n4,52 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n

* Det finns ingen lagtext som exakt specificerar den till\u00e5tna r\u00e4ntan utan den har framkommit i olika prejudicerande domar. Detta betyder att det \u00e4r en bed\u00f6mningsfr\u00e5ga fr\u00e5n fall till fall. Spannet SLR + 1-5% brukar n\u00e4mnas. M\u00e5nga rekommenderar SLR + 1% f\u00f6r att vara s\u00e4ker. ”\u00d6verr\u00e4nta” skall hanteras som utdelning. <\/p>\n","protected":false},"excerpt":{"rendered":"

Som aktie\u00e4gare d\u00e4r man har ett betydande inflytande kan man ta r\u00e4nta p\u00e5 egen inl\u00e5ning. Den maximala r\u00e4ntan p\u00e5 riskfri inl\u00e5ning som man f\u00e5r ta ut \u00e4r enligt prejudicerande domar = Statsl\u00e5ner\u00e4ntan + 3 % Statsl\u00e5ner\u00e4ntor \u00c5r SLR Till\u00e5ten*r\u00e4nta 2025 2,36 % 5,36 % 2024 2,15 % 5,15 % 2023 2,48 % 5,48 % 2022 … Forts\u00e4tt l\u00e4sa ”R\u00e4nta egen inl\u00e5ning i aktiebolag”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":61,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/ekonomibolaget.se\/wprs\/wp-json\/wp\/v2\/pages\/71"}],"collection":[{"href":"https:\/\/ekonomibolaget.se\/wprs\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ekonomibolaget.se\/wprs\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ekonomibolaget.se\/wprs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ekonomibolaget.se\/wprs\/wp-json\/wp\/v2\/comments?post=71"}],"version-history":[{"count":10,"href":"https:\/\/ekonomibolaget.se\/wprs\/wp-json\/wp\/v2\/pages\/71\/revisions"}],"predecessor-version":[{"id":930,"href":"https:\/\/ekonomibolaget.se\/wprs\/wp-json\/wp\/v2\/pages\/71\/revisions\/930"}],"up":[{"embeddable":true,"href":"https:\/\/ekonomibolaget.se\/wprs\/wp-json\/wp\/v2\/pages\/61"}],"wp:attachment":[{"href":"https:\/\/ekonomibolaget.se\/wprs\/wp-json\/wp\/v2\/media?parent=71"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}