K6 - Sale of cooperative apartment, the Deferment tab

Under K6 - Sale of cooperative apartment, the Deferment tab, you enter information for any deferments.

Request a deferment of profit taxation

If you have sold the cooperative apartment at a profit, you have in some cases the right to defer the taxation of all or part of the profit. You do this by deducting a preliminary or final deferment amount from your profit.

Preliminary deferment can be granted in the year the sale is declared if you have not yet bought a replacement home.

Final deferment can be granted directly at the declaration for the year of sale if the conditions for final deferral are already met.

If you have received a preliminary deferment in the tax declaration for the year of the sale, the application for a final deferment must be submitted together with the tax declaration the year after the sale. In that case, the appendix K2 must be submitted.

A granted final deferment is valid until the new replacement home changes owner. However, it is possible to voluntarily return parts of or a final deferment to taxation.

Your deferment amount

It is not the amount you would have paid in tax that you are deferred with, but the taxation of all or part of the profit. The profit that you defer the taxation of is thus your deferment amount. The rules can be changed so that profits from house sales are taxed at a different tax rate on the day you pay the tax on your deferment amount. This means that you can pay both more and less tax than if you pay the tax on the profit directly at the sale.

Tax on the deferment amount

You pay a tax of approximately 0,5% of the deferment amount annually. It is calculated from a standard income in the income category Capital as long as you have some part of the deferment amount left. You do not pay tax in the year you declare the sale of your cooperative apartment, but from the next declaration.

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