N8 - Deduction for forest property/ deduction for natural assets, Forest deduction tab (Limited companies)

You can make deductions for forest property if you have sold forest from a property in Sweden and the property is taxed as agricultural. The taxation year's deductions are calculated on the basis of forest revenue. With the exception of property acquired through rationalisation acquisitions, deductions with a maximum of 50 percent of the forest revenue are allowed.

The deductibility is the upper limit for how much forest deductions you can make in total during the holding period. It is calculated based on how and when you have acquired the current property. The deductibility is limited to 50 percent of the acquisition value of forest and forest land. If several properties are included in your business operations, the deductibility is calculated on the basis of your total forest holdings.

If you sell the property with a capital gain, you must return the permitted forest deductions for taxation in the business operations, see box 4.12. However, you must only return the deductions that belong to the sold property's utilised deductibility. Therefore, if you have more properties, you must state how much deductions have been made for each property.

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