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N9 - Limitation of interest deduction, Group equalisation tab
This section is filled in for group equalisation of net interest income in accordance with Inkomstskattelagen, chapter 24, §28-29. Companies with a positive net interest income must fill in items 1-3 as well as information about overtaken negative net interest income from group companies. Companies with a negative net interest income must fill in points 4-6.
C.2
If at least one company within an alignment of interest uses the simplification rule instead of the EBITDA rule, should deductions according to this section be included in the deduction limit of maximum 5 million SEK for an alignment of interest.
The EBITDA rule
EBITDA stands for Earnings Before Interest, Taxes, Depreciation and Amortization. According to the so-called EBITDA rule, a negative net interest income can be deducted by 30 percent of a deduction basis (deduction margin) that corresponds to a company's tax EBITDA, i e a taxable profit before interest, tax, write-downs and depreciation (Inkomstskattelagen, chapter 24, §24).
The simplification rule
According to the simplification rule, instead of what is stated in the EBITDA rule, a negative net interest income may be deducted by up to 5 million SEK without examining whether the amount falls within the deduction space (Inkomstskattelagen, chapter 24, §24. The amount limit is not affected by whether a company has extended or shortened the financial year.
Related topics
Legal guidance from - Limited deductability for negative net interest income
Legal guidance from - What is an alignment of interest?
Tax calculation for limited companies and economic associations
