\u0645\u0639 \u062f\u062e\u0648\u0644 \u0639\u0627\u0645 2026 \u0623\u0633\u0627\u0628\u064a\u0639\u0647 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u064a\u0628\u062f\u0623 \u0627\u0644\u0639\u062f\u0651 \u0627\u0644\u062a\u0646\u0627\u0632\u0644\u064a \u0641\u0639\u0644\u064a\u064b\u0627 \u0644\u0645\u0648\u0633\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0633\u0648\u064a\u062f\u060c \u0648\u0647\u0648 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0630\u064a \u064a\u0646\u062a\u0638\u0631\u0647 \u0645\u0644\u0627\u064a\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0648\u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0643\u0644 \u0639\u0627\u0645. \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u064a\u0633 \u0645\u062c\u0631\u062f \u0648\u0627\u062c\u0628 \u0642\u0627\u0646\u0648\u0646\u064a\u060c \u0628\u0644 \u0641\u0631\u0635\u0629 \u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0627\u0633\u062a\u0631\u062c\u0627\u0639 \u0623\u0645\u0648\u0627\u0644 \u0623\u0648 \u062a\u0642\u0644\u064a\u0644 \u0645\u0627 \u062a\u062f\u0641\u0639\u0647 \u0644\u0644\u062f\u0648\u0644\u0629\u060c \u0634\u0631\u0637 \u0623\u0646 \u062a\u0639\u0631\u0641 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0648\u062a\u0633\u062a\u0639\u062f \u0644\u0647\u0627 \u062c\u064a\u062f\u064b\u0627.<\/p>\n
\u0623\u0628\u0631\u0632 \u0645\u0627 \u064a\u0633\u062a\u0645\u0631 \u0647\u0630\u0627 \u0627\u0644\u0639\u0627\u0645 \u0647\u0648 \u062e\u0635\u0645 \u0627\u0644\u062a\u0646\u0642\u0651\u0644 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0632\u0644 \u0648\u0627\u0644\u0639\u0645\u0644<\/strong>\u060c \u062d\u064a\u062b \u0644\u0627 \u064a\u0632\u0627\u0644 \u0627\u0644\u062e\u0635\u0645 \u0645\u062d\u0633\u0648\u0628\u064b\u0627 \u0628\u0640 25 \u0643\u0631\u0648\u0646 \u0644\u0643\u0644 \u0645\u064a\u0644<\/strong> \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 18.5 \u0643\u0631\u0648\u0646 \u0633\u0627\u0628\u0642\u064b\u0627\u060c \u0623\u064a \u0628\u0632\u064a\u0627\u062f\u0629 \u0648\u0627\u0636\u062d\u0629 \u0644\u0635\u0627\u0644\u062d \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646.<\/p>\n \u0644\u0643\u0646 \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0623\u0647\u0645 \u064a\u0643\u0645\u0646 \u0641\u064a \u0631\u0641\u0639 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u062e\u0635\u0645 \u0627\u0644\u062a\u0646\u0642\u0651\u0644<\/strong>:<\/p>\n \u0633\u0627\u0628\u0642\u064b\u0627: \u064a\u0628\u062f\u0623 \u0627\u0644\u062e\u0635\u0645 \u0628\u0639\u062f \u062a\u062c\u0627\u0648\u0632 11 \u0623\u0644\u0641 \u0643\u0631\u0648\u0646 \u0633\u0646\u0648\u064a\u064b\u0627<\/strong>.<\/p>\n<\/li>\n \u0627\u0644\u062c\u062f\u064a\u062f (\u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 2026): \u064a\u0628\u062f\u0623 \u0627\u0644\u062e\u0635\u0645 \u0641\u0642\u0637 \u0628\u0639\u062f \u062a\u062c\u0627\u0648\u0632 15 \u0623\u0644\u0641 \u0643\u0631\u0648\u0646<\/strong>.<\/p>\n<\/li>\n<\/ul>\n \u26a0\ufe0f \u0645\u0644\u0627\u062d\u0638\u0629 \u0645\u0647\u0645\u0629: \u0645\u062b\u0627\u0644 \u0645\u0628\u0633\u0651\u0637:<\/strong><\/p>\n \u062a\u0646\u0642\u0651\u0644 \u0633\u0646\u0648\u064a \u0628\u0642\u064a\u0645\u0629 14 \u0623\u0644\u0641 \u0643\u0631\u0648\u0646 \u2192 \u0644\u0627 \u062e\u0635\u0645.<\/p>\n<\/li>\n \u062a\u0646\u0642\u0651\u0644 \u0628\u0642\u064a\u0645\u0629 20 \u0623\u0644\u0641 \u0643\u0631\u0648\u0646 \u2192 \u0627\u0644\u062e\u0635\u0645 \u0639\u0644\u0649 5 \u0622\u0644\u0627\u0641 \u0641\u0642\u0637.<\/p>\n<\/li>\n \u062a\u0646\u0642\u0651\u0644 \u0628\u0642\u064a\u0645\u0629 30 \u0623\u0644\u0641 \u0643\u0631\u0648\u0646 \u2192 \u0627\u0644\u062e\u0635\u0645 \u0639\u0644\u0649 15 \u0623\u0644\u0641 \u0643\u0631\u0648\u0646.<\/p>\n<\/li>\n<\/ul>\n \u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u064a\u062a\u0645 \u0639\u0644\u0649 \u0645\u0631\u0627\u062d\u0644 \u0648\u0627\u0636\u062d\u0629:<\/p>\n 2\u20136 \u0645\u0627\u0631\u0633<\/strong>: \u0644\u0645\u0646 \u064a\u0633\u062a\u062e\u062f\u0645\u0648\u0646 \u0635\u0646\u062f\u0648\u0642 \u0628\u0631\u064a\u062f \u0631\u0642\u0645\u064a.<\/p>\n<\/li>\n \u0645\u0646 6 \u0645\u0627\u0631\u0633<\/strong>: \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0645\u062a\u0627\u062d \u0628\u0635\u064a\u063a\u0629 PDF \u0639\u0628\u0631 \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0634\u062e\u0635\u064a \u0641\u064a \u0645\u0648\u0642\u0639 Skatteverket<\/span><\/span>.<\/p>\n<\/li>\n 16 \u0645\u0627\u0631\u0633 \u2013 15 \u0623\u0628\u0631\u064a\u0644<\/strong>: \u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0646\u0633\u062e \u0627\u0644\u0648\u0631\u0642\u064a\u0629 \u0628\u0627\u0644\u0628\u0631\u064a\u062f \u0644\u0645\u0646 \u062d\u062f\u0651\u062b\u0648\u0627 \u0639\u0646\u0627\u0648\u064a\u0646\u0647\u0645 \u0642\u0628\u0644 25 \u0641\u0628\u0631\u0627\u064a\u0631.<\/p>\n<\/li>\n<\/ul>\n 17 \u0645\u0627\u0631\u0633<\/strong>: \u0628\u062f\u0621 \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0645\u0646 \u0644\u062f\u064a\u0647\u0645 \u0647\u0648\u064a\u0629 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.<\/p>\n<\/li>\n 31 \u0645\u0627\u0631\u0633<\/strong>: \u0622\u062e\u0631 \u0645\u0648\u0639\u062f \u0644\u0644\u062a\u0642\u062f\u064a\u0645 \u062f\u0648\u0646 \u0623\u064a \u062a\u0639\u062f\u064a\u0644 (\u0648\u064a\u0645\u0646\u062d \u0623\u0648\u0644\u0648\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0645\u0628\u0643\u0631).<\/p>\n<\/li>\n 4 \u0645\u0627\u064a\u0648<\/strong>: \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0627\u0644\u0639\u0627\u0645.<\/p>\n<\/li>\n 1 \u064a\u0648\u0646\u064a\u0648<\/strong>: \u0644\u0645\u0646 \u062d\u0635\u0644\u0648\u0627 \u0639\u0644\u0649 \u062a\u0645\u062f\u064a\u062f \u0641\u0631\u062f\u064a.<\/p>\n<\/li>\n<\/ul>\n \u0645\u0648\u0639\u062f \u0627\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0633\u0631\u0639\u0629 \u0648\u062f\u0642\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0645:<\/p>\n 7\u201310 \u0623\u0628\u0631\u064a\u0644<\/strong>: \u0644\u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0628\u0643\u0631 \u062f\u0648\u0646 \u062a\u0639\u062f\u064a\u0644\u0627\u062a.<\/p>\n<\/li>\n 9\u201311 \u064a\u0648\u0646\u064a\u0648<\/strong>: \u0644\u0644\u062a\u0642\u062f\u064a\u0645 \u062d\u062a\u0649 4 \u0645\u0627\u064a\u0648.<\/p>\n<\/li>\n 4\u20137 \u0623\u063a\u0633\u0637\u0633<\/strong>: \u0641\u064a \u062d\u0627\u0644 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0623\u0648 \u0627\u0644\u062a\u0623\u062e\u064a\u0631.<\/p>\n<\/li>\n 8\u201310 \u062f\u064a\u0633\u0645\u0628\u0631<\/strong>: \u0644\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0633\u0627\u0628\u0642\u064b\u0627.<\/p>\n<\/li>\n<\/ul>\n \u0625\u0630\u0627 \u0623\u0638\u0647\u0631 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0648\u062c\u0648\u062f \u0645\u0628\u0644\u063a \u0645\u0633\u062a\u062d\u0642\u060c \u064a\u062c\u0628 \u0633\u062f\u0627\u062f\u0647 \u062e\u0644\u0627\u0644 90 \u064a\u0648\u0645\u064b\u0627<\/strong> \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0631\u0627\u0631. \u064a\u0645\u0643\u0646 \u0627\u0644\u062f\u0641\u0639 \u062f\u0641\u0639\u0629 \u0648\u0627\u062d\u062f\u0629 \u0623\u0648 \u0639\u0644\u0649 \u0623\u0642\u0633\u0627\u0637\u060c \u0628\u0634\u0631\u0637 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0645\u0648\u0639\u062f \u0644\u062a\u0641\u0627\u062f\u064a \u0627\u0644\u0641\u0648\u0627\u0626\u062f.<\/p>\n \u0641\u0639\u0651\u0644 \u0635\u0646\u062f\u0648\u0642 \u0628\u0631\u064a\u062f \u0631\u0642\u0645\u064a \u0645\u062b\u0644 Kivra<\/strong> \u0623\u0648 Min myndighetspost<\/strong> \u0644\u0636\u0645\u0627\u0646 \u0648\u0635\u0648\u0644 \u0623\u0633\u0631\u0639.<\/p>\n<\/li>\n \u0625\u0646 \u0643\u0646\u062a \u062a\u062a\u0648\u0642\u0639 \u0636\u0631\u064a\u0628\u0629 \u0625\u0636\u0627\u0641\u064a\u0629\u060c \u062d\u0648\u0651\u0644 \u0627\u0644\u0645\u0628\u0644\u063a \u0645\u0633\u0628\u0642\u064b\u0627 \u0625\u0644\u0649 \u062d\u0633\u0627\u0628\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/p>\n<\/li>\n \u0631\u0627\u062c\u0639 \u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u0646\u0642\u0651\u0644\u060c \u0627\u0644\u0639\u0645\u0644 \u0645\u0646 \u0627\u0644\u0645\u0646\u0632\u0644\u060c \u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0648\u0636\u060c \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u0648\u0638\u064a\u0641\u0629.<\/p>\n<\/li>\n \u0627\u062d\u062a\u0641\u0638 \u0628\u0643\u0644 \u0627\u0644\u0625\u064a\u0635\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0641\u064a \u062d\u0627\u0644 \u0637\u064f\u0644\u0628\u062a \u0644\u0627\u062d\u0642\u064b\u0627.<\/p>\n<\/li>\n<\/ul>\n \u062a\u0648\u0627\u0635\u0644 \u0623\u0648\u0644\u064b\u0627 \u0645\u0639 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u062a\u064a \u0623\u0631\u0633\u0644\u062a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0629 \u0627\u0644\u062e\u0627\u0637\u0626\u0629 (\u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644\u060c \u0634\u0631\u0643\u0629 \u062a\u0623\u0645\u064a\u0646\u2026).<\/p>\n<\/li>\n \u0623\u0648 \u0639\u062f\u0651\u0644 \u0628\u0646\u0641\u0633\u0643 \u0639\u0628\u0631 \u062e\u064a\u0627\u0631 \u00c4ndra<\/strong> \u0623\u0648 \u062e\u0627\u0646\u0629 \u00d6vriga upplysningar<\/strong>.<\/p>\n<\/li>\n \u064a\u0645\u0643\u0646 \u0623\u064a\u0636\u064b\u0627 \u062a\u0641\u0648\u064a\u0636 \u0634\u062e\u0635 \u0622\u062e\u0631 \u0631\u0633\u0645\u064a\u064b\u0627 \u0644\u0625\u062f\u0627\u0631\u0629 \u0645\u0644\u0641\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/p>\n<\/li>\n<\/ul>\n \u0627\u0644\u062e\u0644\u0627\u0635\u0629:<\/strong> \u0645\u0639 \u062f\u062e\u0648\u0644 \u0639\u0627\u0645 2026 \u0623\u0633\u0627\u0628\u064a\u0639\u0647 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u064a\u0628\u062f\u0623 \u0627\u0644\u0639\u062f\u0651 \u0627\u0644\u062a\u0646\u0627\u0632\u0644\u064a \u0641\u0639\u0644\u064a\u064b\u0627 \u0644\u0645\u0648\u0633\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0633\u0648\u064a\u062f\u060c \u0648\u0647\u0648 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0630\u064a \u064a\u0646\u062a\u0638\u0631\u0647 \u0645\u0644\u0627\u064a\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0648\u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0643\u0644 \u0639\u0627\u0645. \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u064a\u0633 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