N4 - Deferment business activity

You find the tax appendix under Year end closing - Tax calculation - Tax appendices - Add tax appendix. When the appendix is filled in, the tax form will be automatically generated under Year end closing - Tax forms.

Tax form N4 shall be submitted together with INK2 when you wish to defer tax on exchange of participations according to the rules for exchange of shares. You should also submit N4 when requesting deferment of taxation of intra-group share divestments (group transfers). Previous deferments are also reversed on tax form N4.

The requested or reversed deferment on tax form N4 shall then be recorded as a tax adjustment on INK2S. If you request a deferment, this is to be recorded at field 4.7 c on INK2S. If you have made a reversal, this is to be recorded at field 4.7 d on INK2S.

Read more about this in SKV 294 - Tax regulations for limited companies and partnerships .

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