Visma Skatt & Bokslut Pro
Tax on return (only limited companies)
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from Reconciliation BS - Overview or Reconciliation BS - Appendices.
Employers who makes provisions for pensions are required by section 5 of the Act of respecting retirement pensions to pay a tax on return on the amount.
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.
Swedish pension insurance
The basis for taxation is calculated by multiplying the capital base by the average government borrowing rate the year before the tax year. The service chooses a percentage based on the tax year (fiscal year) and calculates the total basis for taxation. The basis fo taxation is rounded down to the nearest hundred. The tax is 15% of the taxation base.
If the financial year is shorter or longer than 12 months, the tax rate should be adjusted. The same applies if the Allocated to pensions account is dissolved during the year and the date for this is stated.
The table shows how the percentage for each financial year is calculated.
Tax on return for Swedish pension insurances
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|---|---|---|---|---|---|
| Start | End | SLR (average) | GBR% | Not below | Use% |
| 2016-05-01 | 2017-04-30 | SLR 2015 | 0,58 | 0,58 | |
| 2016-07-01 | 2017-06-30 | SLR 2015 | 0,58 | 0,58 | |
| 2016-09-01 | 2017-08-31 | SLR 2015 | 0,58 | 0,58 | |
| 2017-01-01 | 2017-12-31 | SLR 2016 | 0,34 | 0,50 | 0,50 |
| 2017-05-01 | 2018-04-30 | SLR 2016 | 0,34 | 0,50 | 0,50 |
| 2017-07-01 | 2018-06-30 | SLR 2016 | 0,34 | 0,50 | 0,50 |
| 2017-09-01 | 2018-08-31 | SLR 2016 | 0,34 | 0,50 | 0,50 |
| 2018-01-01 | 2018-12-31 | SLR 2017 | 0,51 | 0,50 | 0,51 |
| 2018-05-01 | 2019-04-30 | SLR 2017 | 0,51 | 0,50 | 0,51 |
| 2018-07-01 | 2019-06-30 | SLR 2017 | 0,51 | 0,50 | 0,51 |
| 2018-09-01 | 2019-08-31 | SLR 2017 | 0,51 | 0,50 | 0,51 |
| 2019-01-01 | 2019-12-31 | SLR 2018 | 0,48 | 0,50 | 0,50 |
| 2019-05-01 | 2020-04-30 | SLR 2018 | 0,48 | 0,50 | 0,50 |
| 2019-07-01 | 2020-06-30 | SLR 2018 | 0,48 | 0,50 | 0,50 |
| 2019-09-01 | 2020-08-31 | SLR 2018 | 0,48 | 0,50 | 0,50 |
| 2020-01-01 | 2020-12-31 | SLR 2019 | 0,03 | 0,50 | 0,50 |
| 2020-05-01 | 2021-04-30 | SLR 2019 | 0,03 | 0,50 | 0,50 |
| 2020-07-01 | 2021-06-30 | SLR 2019 | 0,03 | 0,50 | 0,50 |
| 2020-09-01 | 2021-08-31 | SLR 2019 | -0,07 | 0,50 | 0,50 |
| 2021-01-01 | 2021-12-31 | SLR 2020 | -0,07 | 0,50 | 0,50 |
| 2021-05-01 | 2022-04-30 | SLR 2020 | -0,07 | 0,50 | 0,50 |
| 2021-07-01 | 2022-06-30 | SLR 2020 | -0,07 | 0,50 | 0,50 |
| 2021-09-01 | 2022-08-31 | SLR 2021 | 0,16 | 0,50 | 0,50 |
| 2022-01-01 | 2022-12-31 | SLR 2021 | 0,16 | 0,50 | 0,50 |
| 2022-05-01 | 2023-04-30 | SLR 2021 | 0,16 | 0,50 | 0,50 |
| 2022-07-01 | 2023-06-30 | SLR 2021 | 0,16 | 0,50 | 0,50 |
| 2022-09-01 | 2023-08-31 | SLR 2022 | 1,46 | 0,50 | 1,46 |
| 2023-01-01 | 2023-12-31 | SLR 2022 | 1,46 | 0,50 | 1,46 |
Swedish capital insurance
The basis for taxation is based on the value of the insurance at the beginning of the calendar year, increased by the premiums paid during the year. The premiums paid during the second half of the year should only be included in half
The basis for taxation is calculated by multiplying the capital base by the government borrowing rate on the last November on the calendar year closest to the tax year. The basis fo taxation is rounded down to the nearest hundred. The tax is 30% of the taxation base.
The table shows how the percentage for each financial year is calculated.
Tax on return for Swedish capital insurances
|
|||||||
|---|---|---|---|---|---|---|---|
| Start | End | SLR | GBR% | Addition | Sum | Not below | Use% |
| 2016-05-01 | 2017-04-30 | SLR 2015-11-30 | 0,65 | 0,75 | 1,40 | 1,25 | 1,40 |
| 2016-07-01 | 2017-06-30 | SLR 2015-11-30 | 0,65 | 0,75 | 1,40 | 1,25 | 1,40 |
| 2016-09-01 | 2017-08-31 | SLR 2016-11-30 | 0,27 | 0,75 | 1,02 | 1,25 | 1,25 |
| 2017-01-01 | 2017-12-31 | SLR 2016-11-30 | 0,27 | 0,75 | 1,02 | 1,25 | 1,25 |
| 2017-05-01 | 2018-04-30 | SLR 2016-11-30 | 0,27 | 0,75 | 1,02 | 1,25 | 1,25 |
| 2017-07-01 | 2018-06-30 | SLR 2016-11-30 | 0,27 | 0,75 | 1,02 | 1,25 | 1,25 |
| 2017-09-01 | 2018-08-31 | SLR 2017-11-30 | 0,49 | 1,00 | 1,49 | 1,25 | 1,49 |
| 2018-01-01 | 2018-12-31 | SLR 2017-11-30 | 0,49 | 1,00 | 1,49 | 1,25 | 1,49 |
| 2018-05-01 | 2019-04-30 | SLR 2017-11-30 | 0,49 | 1,00 | 1,49 | 1,25 | 1,49 |
| 2018-07-01 | 2019-06-30 | SLR 2017-11-30 | 0,49 | 1,00 | 1,49 | 1,25 | 1,49 |
| 2018-09-01 | 2019-08-31 | SLR 2018-11-30 | 0,51 | 1,00 | 1,51 | 1,25 | 1,51 |
| 2019-01-01 | 2019-12-31 | SLR 2018-11-30 | 0,51 | 1,00 | 1,51 | 1,25 | 1,51 |
| 2019-05-01 | 2020-04-30 | SLR 2018-11-30 | 0,51 | 1,00 | 1,51 | 1,25 | 1,51 |
| 2019-07-01 | 2020-06-30 | SLR 2018-11-30 | 0,51 | 1,00 | 1,51 | 1,25 | 1,51 |
| 2019-09-01 | 2020-08-31 | SLR 2019-11-30 | -0,09 | 1,00 | 0,91 | 1,25 | 1,25 |
| 2020-01-01 | 2020-12-31 | SLR 2019-11-30 | -0,09 | 1,00 | 0,91 | 1,25 | 1,25 |
| 2020-05-01 | 2021-04-30 | SLR 2019-11-30 | -0,09 | 1,00 | 0,91 | 1,25 | 1,25 |
| 2020-07-01 | 2021-06-30 | SLR 2019-11-30 | -0,09 | 1,00 | 0,91 | 1,25 | 1,25 |
| 2020-09-01 | 2021-08-31 | SLR 2020-11-30 | -0,10 | 1,00 | 0,90 | 1,25 | 1,25 |
| 2021-01-01 | 2021-12-31 | SLR 2020-11-30 | -0,10 | 1,00 | 0,90 | 1,25 | 1,25 |
| 2021-05-01 | 2022-04-30 | SLR 2020-11-30 | -0,10 | 1,00 | 0,90 | 1,25 | 1,25 |
| 2021-07-01 | 2022-06-30 | SLR 2020-11-30 | -0,10 | 1,00 | 0,90 | 1,25 | 1,25 |
| 2021-09-01 | 2022-08-31 | SLR 2021-11-30 | 0,23 | 1,00 | 1,23 | 1,25 | 1,25 |
| 2022-01-01 | 2022-12-31 | SLR 2021-11-30 | 0,23 | 1,00 | 1,23 | 1,25 | 1,25 |
| 2022-05-01 | 2023-04-30 | SLR 2021-11-30 | 0,23 | 1,00 | 1,23 | 1,25 | 1,25 |
| 2022-07-01 | 2023-06-30 | SLR 2021-11-30 | 0,23 | 1,00 | 1,23 | 1,25 | 1,25 |
| 2022-09-01 | 2023-08-31 | SLR 2022-11-30 | 1,94 | 1,00 | 2,94 | 1,25 | 2,94 |
| 2023-01-01 | 2023-12-31 | SLR 2022-11-30 | 1,94 | 1,00 | 2,94 | 1,25 | 2,94 |
Foreign pension insurance
Taxation year for foreign pension and capital insurance is always based on calendar year regardless of the company's taxation year.
The basis for taxation is based on the value of the insurance multiplied by the average government borrowing rate for the calendar year that preceded the taxation year. The basis fo taxation is rounded down to the nearest hundred. The tax is 15% of the taxation base.
The table shows how the percentage for each financial year is calculated.
Tax on return for foreign pension insurance
|
|||||
|---|---|---|---|---|---|
| Start | End | SLR (average) | GBR% | Not below | Use% |
| 2016-05-01 | 2017-04-30 | SLR 2015 | 0,58 | 0,58 | |
| 2016-07-01 | 2017-06-30 | SLR 2015 | 0,58 | 0,58 | |
| 2016-09-01 | 2017-08-31 | SLR 2016 | 0,34 | 0,50 | 0,50 |
| 2017-01-01 | 2017-12-31 | SLR 2016 | 0,34 | 0,50 | 0,50 |
| 2017-05-01 | 2018-04-30 | SLR 2016 | 0,34 | 0,50 | 0,50 |
| 2017-07-01 | 2018-06-30 | SLR 2016 | 0,34 | 0,50 | 0,50 |
| 2017-09-01 | 2018-08-31 | SLR 2017 | 0,51 | 0,50 | 0,51 |
| 2018-01-01 | 2018-12-31 | SLR 2017 | 0,51 | 0,50 | 0,51 |
| 2018-05-01 | 2019-04-30 | SLR 2017 | 0,51 | 0,50 | 0,51 |
| 2018-07-01 | 2019-06-30 | SLR 2017 | 0,51 | 0,50 | 0,51 |
| 2018-09-01 | 2019-08-31 | SLR 2018 | 0,48 | 0,50 | 0,50 |
| 2019-01-01 | 2019-12-31 | SLR 2018 | 0,48 | 0,50 | 0,50 |
| 2019-05-01 | 2020-04-30 | SLR 2018 | 0,48 | 0,50 | 0,50 |
| 2019-07-01 | 2020-06-30 | SLR 2018 | 0,48 | 0,50 | 0,50 |
| 2019-09-01 | 2020-08-31 | SLR 2019 | 0,03 | 0,50 | 0,50 |
| 2020-01-01 | 2020-12-31 | SLR 2019 | 0,03 | 0,50 | 0,50 |
| 2019-05-01 | 2020-04-30 | SLR 2018 | 0,48 | 0,50 | 0,50 |
| 2019-07-01 | 2020-06-30 | SLR 2018 | 0,48 | 0,50 | 0,50 |
| 2019-09-01 | 2020-08-31 | SLR 2019 | 0,03 | 0,50 | 0,50 |
| 2020-01-01 | 2020-12-31 | SLR 2019 | 0,03 | 0,50 | 0,50 |
| 2020-05-01 | 2021-04-30 | SLR 2019 | 0,03 | 0,50 | 0,50 |
| 2020-07-01 | 2021-06-30 | SLR 2019 | 0,03 | 0,50 | 0,50 |
| 2020-09-01 | 2021-08-31 | SLR 2020 | -0,07 | 0,50 | 0,50 |
| 2021-01-01 | 2021-12-31 | SLR 2020 | -0,07 | 0,50 | 0,50 |
| 2021-05-01 | 2022-04-30 | SLR 2020 | -0,07 | 0,50 | 0,50 |
| 2021-07-01 | 2022-06-30 | SLR 2020 | -0,07 | 0,50 | 0,50 |
| 2021-09-01 | 2022-08-31 | SLR 2021 | 0,16 | 0,50 | 0,50 |
| 2022-01-01 | 2022-12-31 | SLR 2021 | 0,16 | 0,50 | 0,50 |
| 2022-05-01 | 2023-04-30 | SLR 2021 | 0,16 | 0,50 | 0,50 |
| 2022-07-01 | 2023-06-30 | SLR 2021 | 0,16 | 0,50 | 0,50 |
| 2022-09-01 | 2023-08-31 | SLR 2022 | 1,46 | 0,50 | 1,46 |
| 2023-01-01 | 2023-12-31 | SLR 2022 | 1,46 | 0,50 | 1,46 |
Foreign capital insurance
The basis for taxation is based on the value of the insurance multiplied by the average government borrowing rate for the calendar year that preceded the taxation year. The basis fo taxation is rounded down to the nearest hundred. The tax is 30% of the taxation base.
The table shows how the percentage for each financial year is calculated.
Tax on return for foreign capital insurance
|
|||||||
|---|---|---|---|---|---|---|---|
| Start | End | SLR | GBR% | Addition | Sum | Not below | Use% |
| 2016-05-01 | 2017-04-30 | SLR 2015-11-30 | 0,65 | 0,75 | 1,40 | 1,25 | 1,40 |
| 2016-07-01 | 2017-06-30 | SLR 2015-11-30 | 0,65 | 0,75 | 1,40 | 1,25 | 1,40 |
| 2016-09-01 | 2017-08-31 | SLR 2016-11-30 | 0,27 | 0,75 | 1,02 | 1,25 | 1,25 |
| 2017-01-01 | 2017-12-31 | SLR 2016-11-30 | 0,27 | 0,75 | 1,02 | 1,25 | 1,25 |
| 2017-05-01 | 2018-04-30 | SLR 2016-11-30 | 0,27 | 0,75 | 1,02 | 1,25 | 1,25 |
| 2017-07-01 | 2018-06-30 | SLR 2016-11-30 | 0,27 | 0,75 | 1,02 | 1,25 | 1,25 |
| 2017-09-01 | 2018-08-31 | SLR 2017-11-30 | 0,49 | 1,00 | 1,49 | 1,25 | 1,49 |
| 2018-01-01 | 2018-12-31 | SLR 2017-11-30 | 0,49 | 1,00 | 1,49 | 1,25 | 1,49 |
| 2018-05-01 | 2019-04-30 | SLR 2017-11-30 | 0,49 | 1,00 | 1,49 | 1,25 | 1,49 |
| 2018-07-01 | 2019-06-30 | SLR 2017-11-30 | 0,49 | 1,00 | 1,49 | 1,25 | 1,49 |
| 2019-09-01 | 2019-08-31 | SLR 2018-11-30 | 0,51 | 1,00 | 1,51 | 1,25 | 1,51 |
| 2019-01-01 | 2019-12-31 | SLR 2018-11-30 | 0,51 | 1,00 | 1,51 | 1,25 | 1,51 |
| 2019-05-01 | 2020-04-30 | SLR 2018-11-30 | 0,51 | 1,00 | 1,51 | 1,25 | 1,51 |
| 2019-07-01 | 2020-06-30 | SLR 2018-11-30 | 0,51 | 1,00 | 1,51 | 1,25 | 1,51 |
| 2019-09-01 | 2020-08-31 | SLR 2019-11-30 | -0,09 | 1,00 | 0,91 | 1,25 | 1,25 |
| 2020-01-01 | 2020-12-31 | SLR 2019-11-30 | -0,09 | 1,00 | 0,91 | 1,25 | 1,25 |
| 2020-05-01 | 2021-04-30 | SLR 2019-11-30 | -0,09 | 1,00 | 0,91 | 1,25 | 1,25 |
| 2020-07-01 | 2021-06-30 | SLR 2019-11-30 | -0,09 | 1,00 | 0,91 | 1,25 | 1,25 |
| 2020-09-01 | 2021-08-31 | SLR 2020-11-30 | -0,10 | 1,00 | 0,90 | 1,25 | 1,25 |
| 2021-01-01 | 2021-12-31 | SLR 2020-11-30 | -0,10 | 1,00 | 0,90 | 1,25 | 1,25 |
| 2021-05-01 | 2022-04-30 | SLR 2020-11-30 | -0,10 | 1,00 | 0,90 | 1,25 | 1,25 |
| 2021-07-01 | 2022-06-30 | SLR 2020-11-30 | -0,10 | 1,00 | 0,90 | 1,25 | 1,25 |
| 2021-09-01 | 2022-08-31 | SLR 2021-11-30 | 0,23 | 1,00 | 1,23 | 1,25 | 1,25 |
| 2022-01-01 | 2022-12-31 | SLR 2021-11-30 | 0,23 | 1,00 | 1,23 | 1,25 | 1,25 |
| 2022-05-01 | 2023-04-30 | SLR 2021-11-30 | 0,23 | 1,00 | 1,23 | 1,25 | 1,25 |
| 2022-07-01 | 2023-06-30 | SLR 2021-11-30 | 0,23 | 1,00 | 1,23 | 1,25 | 1,25 |
| 2022-09-01 | 2023-08-31 | SLR 2022-11-30 | 1,94 | 1,00 | 2,94 | 1,25 | 2,94 |
| 2023-01-01 | 2023-12-31 | SLR 2022-11-30 | 1,94 | 1,00 | 2,94 | 1,25 | 2,94 |
Link to tax form INK2
The basis for taxation 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
When the appendix Summary of the year's tax liabilitiy/claim is created in the year-end period, the Total Tax on return is retrieved from the tax on return appendix and the Calculated tax on return field is filled in automatically.
Read more in the topic Summary of the years tax liability/claim.
