Visma Skatt & Bokslut Pro
K10 for partners in close companies, Dividend of the year tab
At the top of the Dividend of the year tab, the amount calculated by the program as a dividend is displayed. This amount is taxed at 20% in capital tax with the recipient.
If you have tax appendices for several close companies in which you own shares, the Basic information tab of each appendix needs to indicate whether the simplification rule not should be used in the program's calculation of dividend scope for the companies.
In the Dividend of the year tab, do as follows:
- Enter the dividend date for the income year.
If a dividend has been paid during the year, the date of the dividend must be stated. This is especially important when there have been sales during the year.
- Enter the amount for this year's dividend.
Once the amount is entered, the program shows how much of the dividend is taxed on capital and if any part will be taxed on employment.
Information that will be transferred to INK1 - Income tax return 1 is displayed in the lower part of the screen.
This year's employment-taxed dividents in within related parties
The year's dividend might be so large that a certain part should be taxed as employment. However, such taxable amounts are limited to a maximum of 100 of the income base amount for the year, within one and the same circle of related owners of the company (family).
If several shareholders within the same related party are to be employment-taxed for a portion of the dividend, the amount will be distributed among these related parties in proportion to their respective share of the total shareholding in the company.
To ensure a correct calculation of employment-taxed dividends in the appendix, you must enter an amount under Information about this year's dividend to related parties taxed as employment income in the lower part of the Dividend of the year tab. There, you specify the portion of the dividend to other members of the related party taxed as income from employment for them.
