Shares in Samsung, SK Hynix, and Micron fell sharply, with Micron dropping 3.4 percent on Wednesday evening and another 2 percent in today's US trading. Investors fear that more efficient AI could dampen demand for memory chips. Analysts believe the decline is rather driven by profit-taking after strong price performance. In the long term, more advanced AI models are expected to increase the need for powerful hardware and thus memory.
For most small business owners, the 3:12 rules are a constant source of confusion, but they have been changed for 2026 with new amount limits and the removal of salary requirements. From 2026, you can no longer choose between the simplification rule and the main rule; instead, each limited liability company gets a fixed basic amount of four income base amounts, which is 322,400 kronor in 2026. For most, this means a simplification, but for some, especially those who own companies together with others, it can become a deterioration. They must share the same dividend space, and that means many smaller owner groups, between two and ten co-owners, risk losing the most.
Wint has developed a free tool that lets you calculate your dividend based on your conditions, and it is a full-service service for bookkeeping and administration.