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Tax calculation for housing cooperative associations
In Year-end closing - Tax calculation, you calculate the taxable profit/loss for a housing cooperative association. The result should be declared on Inkomstdeklaration 2 (INK2).
Genuine or ingenuine housing cooperative association?
Housing cooperative associations must submit Income INK2. This also applies to older housing associations, housing companies and cooperative tenancy associations.
How you declare depends on whether the association is genuine or ingenuine.
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A genuine housing association must only submit the first page of the income declaration (INK2). Associations that run a business and have income from, for example, a car pool, café or gym must also submit the tax forms Räkenskapsschema (INK2R) and Skattemässiga justeringar (INK2S) for that part of the business.
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An ingenuine housing cooperative association must submit the first page of the income declaration together with the tax forms Räkenskapsschema (INK2R) and Skattemässiga justeringar (INK2S).
Current version supports genuine housing cooperative associations that only has to submit Inkomstdeklaration 2. You can use a calculation appendix (SKV 2195) to help you calculate the taxable result for genuine housing associations.
Genuine housing cooperative association
A genuine housing cooperation has a total of at least 60 percent of qualified activities: Qualified activities are:
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rental incomes from apartments owned by members (private individuals).
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rental income from garages and parking spaces from members (private individuals).
