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Real estate tax for undeveloped land and buildings under construction
You create a sub-appendix by pressing the paperclip icon from Reconciliation BS - Overview or Reconciliation BS - Appendices.
This appendix is used to calculate the year's property tax for land and buildings under construction. You enter the property value, land and share owned. The appendix calculates the real estate tax based on the current tax rate.
The values for calculating property taxes are often updated every year. For information and examples, see the information on skatteverket's page on Real estate tax and fees (in Swedish).
If you have an opening balance in an account linked to this appendix, you should add a line to the main appendix where you specify the opening balance separately as this amount is not included in the reconciliation amount from the tax appendix.
This is to prevent a difference in the year-end period when we make the rebooking to tax account 2510.