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K10 - Qualified shares in close companies, Events tab
The first time you create an appendix for a close company, you must start by providing information about the total number of shares of the company and also how many shares the partner holds. The information is used to calculate amount limits (scope of dividend) and capital gain / loss on sales.
In order for the appenix calculations to be accurate, you must always state the total number of shares in the entire company. You must enter the number at the beginning of the year and the number at the end of the year. For example, the number of shares at year-end may be higher if a new share issue occurred during the year.
In the Events tab, enter in chronological order information about the individual owner's own holding of shares and what events has occurred. Most often, you only need to specify a single purchase, that is, when the owner started or took over shares in the company and how many shares were purchased at that time.
You can enter all information on historical purchases, sales, share issues, donated gifts and unconditional shareholder contributions. Conditional shareholder contributions must not be entered as they must not be included in the cost of acquisition.
At each new divestment, shares for each individual acquisition line are considered to have been sold in proportion to the share of the total remaining number of shares prior to the sale.
Note - only one divestment/income year
A Sell or Gift/inheritance (-) event can only be used once and then as the last event in the income year. If several divestments take place during the income year, these must be handled manually in separate tax appendices.
Gift/inheritance
Gift/inheritance is received before this year's dividend
If a gift has been received and is given before the year's dividend of the company, the recipient may take over the donor's right to the year's amount limit, if the donor owned the donated shares at the beginning of the year (is calculated as of 31/12 the year before the gift year). The same applies when no dividend is made in the company during the gift year.
In these cases, you must set the date of the gift to 31/12 the year before the gift year. This way, the program will correctly calculate the year's amount limit for the received shares.
Gift/inheritance is received after this year's dividend
If a gift has been received after the year's dividend of the company, the donor has the right to the year's amount limit. If so, the actual date of the gift should be entered in the Events tab.
If there is a saved amount limit belonging to the donated shares, the recipient of the gift may also take over the saved amount. In this case, information on saved amount limit, belonging to the shares, must be entered on the Saved amount limit tab in the Other adjustments after this year's dividend field.
Field explanations
Date
You enter dates for events in chronological order. You cannot enter a date that is later than the current income year.
Event
In this column, you select the event type of the specified date. You can choose between Buy, Sell, New share issue, Bonus issue, Gift/inheritance +, Gift/inheritance - and Owner contribution (unconditional).
Quantity
In this column you can enter the number of shares to which the event relates.
If you have selected the event Owner contribution (unconditional) or Bonus issue, the number cannot be specified.
Cost of acquisition
Here, you must enter an amount when you have selected the Buy, New share issue, Owner contribution (unconditional) and Gift/inheritance + events. In the latter case, they refer to the occasions when you received the shares as a gift/inheritance. In that case take over the donor's / deceased's actual acquisition cost and acquisition date.
If you select the Sellor Gift/inheritance - events, the program will calculate the value in this column as soon as the number is entered. Gift (-) means that the number of shares is reduced.
Sales revenue
Here you enter the sales revenue after deduction of selling costs.
This column is used only when you select the Sell event during the current income year. The information on real sales revenuewill be used in the calculation of capital gains/losses and on the tax form K10.
It is important to use the correct date when shares have been received as a gift or by inheritance.
Additional information at sale this year
This field appears if you have selected Sellas event.
If sales have been made during the year, any part of dividend taxed on employment may be limited within a related party (family). Information on sales gains that have been taxed on employment by other related parties is then entered in the Amount to be deducted from the maximum limit of employment taxation that is displayed when you click on Additional information at sale this year.
Sale refers to shares acquired through share exchange
This field appears if you have selected Sellas event.
Select if the sale refers to divestment of shares that were acquired through share exchange. A check box on K10 page 3 will then be selected. This field is displayed if you click Sale of received (exchanged) shares.
Related topics
K10 - Qualified shares in close companies
K10 - Qualified shares in close companies, Basic information tab
K10 - Qualified shares in close companies, Salary basis tab
K10 - Qualified shares in close companies, Saved amount limit tab
K10 - Qualified shares in close companies, Dividend of the year tab
K10 - Qualified shares in close companies, Sales of the year tab
