The Norwegian government coalition has agreed to ban children under 14 from using social media, according to multiple reports. The proposal is part of a broader European trend, with discussions about age bans held in Denmark, France, Spain, and at EU level in recent years, major media outlets report. However, implementation of such bans has been delayed largely because it is difficult to find solutions that do not require all users to formally identify themselves, according to major media reports.
In Sweden, meanwhile, changes to the so-called 3:12 rules for closely held companies are set to take effect in 2026. According to major media reports, the rules have been changed with new amount limits and the removal of the salary requirement. From 2026, companies can no longer choose between the simplification rule and the main rule; instead, each limited company receives a fixed basic amount of four income base amounts, which is 322,400 SEK in 2026, major media outlets report.
For most small business owners, the 3:12 rules are a constant source of confusion, according to Anders Nilsson, a tax expert at Wint. Nilsson also urged business owners to review how the new rules will affect them, according to a press release. Several unknowns remain regarding the Norwegian ban.
It is not yet clear when exactly the ban will take effect, which specific social media platforms will be covered, or how the ban will be enforced technically without requiring formal identification. Penalties for non-compliance and potential exceptions or parental consent provisions have also not been specified.
