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K4 - Sale of securities
With the appendix K4 - Försäljning av värdepapper, you calculate the year's profit and loss on different securities. You find it under Year-end closing -
The result from the appendix is transferred to the section Tax return INK1 and the following sub-pages:
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Interest income, rental income etc.
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Interests paid etc.
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Capital gains and losses
The correct number of K4 forms is automatically created under Tax forms.
More information on securities can be obtained through the Swedish Tax Agency's pages for Försäljning av värdepapper and Aktiehistorik
Please note that profit/loss information that is pre-filled on the main appendix (INK1) should not be entered on the K4. Instead, those amounts should be entered in the open fields in the Tax return INK1.
Example
Kalle has sold shares and funds and now needs to figure out how much profit he has made. The information should then be entered on the appendix K4 and Tax return INK1.
Sale price:
Kalle sold 250 Sandvik shares in January 20XX for 130 SEK per share.
(250 shares x 130 SEK) - brokerage 200 SEK= 32 300 SEK
Cost of acquisition:
Kalle bought his 250 shares in March 20XX for 50 SEK per share.
(250 shares x 50 SEK) + brokerage 200 SEK = 12 700 SEK
Profit:
32 300 SEK - 12 700 SEK = 19 600 SEK
Kalles profit will be 19 600 SEK.
The information on Sales Price, Cost of acquisition and Profit/Loss must be stated on the appendix K4.
Kalle has also sold shares in a equity fund with a profit of 5 000 SEK.
The amount is included in the pre-filled amount at point 7.4 on his income tax declaration 1. Enter 5 000 in the open field Profit on marketable shares and fund holdings etc. (7.4) on the page Capital gain/capital loss in the Tax return INK1 section.
In the Profit from marketable shares/fund holdings etc according to K-appendix (7.4) field, 19 600 is automatically transferred from appendix K4.
The total profit in 7.4 will then be 24 600.
The appendix K4 - Sale of securities consists of the tabs Shares etc., Reversal of deferment, Bonds, Currency etc.and Other Securities.
Related topics
K4 - Sale of securities, the Shares etc tab
K4 - Sales of securities, the Reversal of deferment tab
K4 - Sale of securities, the Bonds, currency etc tab
