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K11 - Investor deduction

In Year-end closing - Basis for tax return - Tax appendices, you find appendix K11 - Investor deduction. The appendix is used to request tax deduction for investments in smaller companies.

The investor deduction means that private individuals who invest in small businesses, if all criterias are met, can receive a tax discount of 30% on 50% of the payment. The deduction applies to acquisitions of newly formed companies and to investments in new share capital in smaller limited companies. The deduction can be maximum 650 000 SEK per person and year.

If investments have been made in several companies, one appendix per company should be submitted.

Example

Example company AB is making a new issue and the offer means that you can subscribe for shares for SEK 100 each. The company states that all conditions for the investor deduction are met. Peter subscribes for 500 new shares, and pays 50 000 SEK for these. The size of the investor deduction will then be 25 000 SEK (half of 50 000 SEK), which, if approved, gives a tax reduction of 7 500 SEK (25 000 SEK x 30%), i.e. 15 percent of the investment.

The result from the tax appendix (K11) is transferred to the section8.7 on the INK1 tax form

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