K12 - Unqualified shares in unlisted companies - Events tab

Under Year-end closing - Basis for tax return - Tax appendices - K12 - Unqualified shares and Events tab, you calculate the taxable dividend and the profit or loss on the unqualified shares.

Calculate taxable dividend

In this section, you calculate your taxable dividend that is to be taxed at 5/6, i e with 25% tax. The dividend is transferred to Tax return INK1 - Interest income, rental income etc..

Calculate profit or loss on unlisted shares

In this section, you report the shares that you have divested during the year. Divestment refers to sale, exchange and similar transfer. With sales below, we refer to all types of divestments. When you report the sale of shares in unlisted companies you should, just like with other stock sales, use the average method.

A capital profit should only be reported up to 5/6, i e taxed at 25%, while a capital loss may only be deducted to 5/6. The profit or loss is transferred to Tax return INK1 - Capital gains and losses.

Calculate profit or loss on unqualified shares in economic association

If profit or loss has been generated from the sale of shares in an economic association, this is reported in the last section. Profit or loss is then transferred to another line in Tax return INK1 - Capital gains and losses since the set-off rules are different.

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