K10 - Qualified shares 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:

1. Enter the dividend date for the income year.

2. 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.

The tax on the dividend is calculated in SEK and percent.

The table provides information on the recipient's tax both in SEK and percent of the dividend. If any employment-taxed portion of the dividend is calculated, it is placed on top of taxable employment income.

Remained after tax on dividend

The tax on capitalised dividends on qualified shares is usually 20% (30% on 2/3 of the dividend).

The recipient of the dividend on qualified shares may thus retain 63,52% of the original taxable profit in the company. First, the corporate tax takes 20,60%. Of the remaining 79,40% of the profit, an additional 20% will go into capital tax. (0,7940 x 0,8 = 0,6352.)

If the company distributes dividends of more than 100 income base amounts, part of the dividend will be taxed at 30% in capital tax, which will then be displayed in the program.

Salary instead of dividend

Sometimes it can be interesting to compare the net after-tax on a dividend with the net after-tax and fees on a salary withdrawal, which would burden the company with the same cost as the dividend.

In the first field on the Salary instead of dividend row, the program shows the gross salary that can be withdrawn in that case. The salary is calculated in two steps: First, the program divides the entered amount for the year's dividend by (1 - last year's corporate tax rate) to include corporate tax in the profit. Then, the result is divided by (1 + the percentage for employer contributions) in the current case.

The tax on the salary is shown in the next column. The amount displayed is the tax that arises for the owner. This is calculated by the program to determine how much the tax increases when the salary amount is added as income in addition to the regular employment income you have. The program shows both the tax in SEK and the percentage that arises from such a salary withdrawal.

On the far right, the row shows the net amount remaining as a percentage of the original untaxed amount that the company used for salary payment and fees. This is calculated by reducing the salary instead of dividend by the shareholder's tax. The amount is then divided by the current dividend adjusted with the percentage for the current corporate tax.

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