Visma Skatt & Bokslut Pro
Real estate tax appendices
In the year-end period, there are a number of appendices to calculate the year's property tax for different types of properties:
- Real estate fee for houses and Private housing
- Real estate fee/tax block of flats
- Real estate tax on industrial buildings and electricity production units
- Real estate tax for undeveloped land and buildings under construction
All housing in houses and private housings are subjects for paying a municipal property fee. The real estate fee will never be higher than a fixed fixed amount. This maximum amount is index-linked and is recalculated every year after changes to the income base amount.
The property fee or property tax must be paid by the owner of the property. Anyone who owned, or became the owner of, the property on 1. January 20XX shall pay the fee or tax for the entire calendar year (income year) 20XX.
In the case of a broken year, eg 20XX0701 - 20XX0630, the property fee or property tax applicable to 20XX0101 must be paid.
Visma Skatt & Bokslut Pro automatically calculates the property fee / tax with the percentage that applies to the type of property and income year.
Link to tax form INK2 (limited companies only)
The appendix displays a summary of the basis for the property fee / tax. This amount is automatically transferred to the correct field in the INK2 form in the Tax forms section.
Link to the appendix Summary of the year's tax liabilitiy/claim (limited companies only)
When the appendix Summary of the year's tax liabilitiy/claim is created during the year-end period, the total real estate tax is deducted from the respective real estate appendix and the line Calculated real estate tax/fee is filled in automatically. Read more in Summary of the years tax liability/claim.
