N3A - Participation in trading partnerships, the Share of trading partnership tab

You should have received information from the trading partnership about your share of the surplus or deficit in the company's operations. The corresponding information should be provided by the trading partnership in the partner information in its income tax return.

If you have used the trading partnership's car privately, it's a taxable car benefit and should be taxed as such. The value is determined in the same way as in the income tax schedule for employment for employees' car benefits. Read more at https://www.skatteverket.se/bilarochbilforman

Withdrawals reported as income or reduced expense in the trading partnership's accounts shall be adjusted in the trading partnership's income tax return at item 4.7. The value for which you are to be taxed must be stated on form N3A at item 4.

If there is no special field to adjust the result, make the adjustment in items 5a or 5b. This mainly applies to adjustments for private income and expenses that are booked in the trading partnership's accounts. If the trading partnership has booked private expenses as an expense in the accounts, you must record the amount as income in item 5a. In item 5b, you report private income that the trading partnership has booked as income in the accounts.

Adjustments in point 5 shall as a rule also affect the adjusted acquisition cost. Private expenses that you have reported in item 5a as a revenue item, you must also include as a deduction in item 73. If you have reported a cost item in item 5b for private income, the amount must also be included as a supplement in item 71.

Bookkept results on the sale of securities and participations in trading partnerships must be adjusted in the trading partnership's income tax return. You report your share of the capital gain to be reported in item 6a, and your share of the capital loss to be deducted in item 6b.

Natural persons residing in Sweden and Swedish legal estates can in some cases be covered by special rules when they sell a share in a trading partnership with a capital gain. According to these rules, the capital gain must be included in the income tax schedule business activity.

Here you enter a deficit from the previous year that will affect the acquisition cost. You collect the amount from item 62 in the previous year's tax return.

Has the trading partnership made a so-called share exchange, i e as compensation for sold shares, received shares in the purchasing company, a deferment of taxation may be allowed for the estimated capital gain. In order for it to be a question of a deferment-based share exchange, certain conditions must be met, e g as regards the purchasing company's holding of these shares.

It is important to keep deficits separate that will affect the adjusted acquisition cost from those who do not. You must therefore distinguish between income and expenses at company level and at partner level.

Here you deduct your own costs for the business. If your own costs have been booked in the trading partnership's accounts, you must first return these as an income item in item 5a. This applies to e g if you have costs for travel to and from work, costs for car travel with your private car or increased living costs for business travel. If the company has mistakenly not booked an expense paid by the co-owner, this cost can be deducted here.