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K15A - Divestment in trading partnership
In Year-end closing -
When you sell shares in a trading partnership, you must either pay tax for the profit or deduct the loss in the income category capital.
What is a divestment?
In terms of taxation, divestment means that you sell your share to a new owner or the company is liquidated and dissolved, regardless of the reason for it. This also applies when you have your share redeemed by the company, for example, when you leave the company.
If you transfer your share through inheritance, will, gift, division of property, or similar means and your adjusted acquisition cost is negative, it is also considered disposal.
You declare the divestment on tax form K15A when profit or loss is to be reported in the capital income (main rule).
Here's how to calculate capital gain or capital loss:
- Enter Name, Corporate identification number and Date
- Enter Compensation for the share (after deductions, for example, broker's commission, legal fees, etc.).
- Enter the Cost of acquisition.
The result is automatically calculated. It can be either a profit, which is taxable, or loss, of which 70% is deductible.
The result of the calculation is automatically transferred to the relevant fields on INK1.
