Visma Skatt & Bokslut Pro
Capital gains and capital losses
Capital gains and losses are specified on the INK1 tax form.
Marketable receivables (such as interest funds) are not included in this section. Instead, income from fixed income funds is specified in the Interest income, rental income, etc. section, while loss on fixed income funds is reported in the Interests paid etc. section.
The summarized amount is transferred to Capital gain/capital loss in the Tax computation section.
The specified amounts are also transferred to the corresponding fields on the INK1 tax form.
Mark this section as done by clicking on the status icon in the Done column in the Calculations view.
Field explanations
Capital gain
Profit on marketable shares and fund holdings etc. (7.4)
Here, profit on the sale of marketable shares, profit on the sale of marketable fund holdings, profit on the sale of qualified shares in a close company, profit on the sale of other qualified part ownership rights, profit on the sale of unqualified shares in unlisted companies and profit on the exchange of qualified shares are specified.
Profit on non-marketable fund holdings etc. (7.5)
Here, profits from the sale of securities other than shares and bonds, gains from the sale of foreign currency or other assets, profits from the sale of unqualified shares in unlisted companies and profits from the sale of shares in trading or limited partnerships are specified.
Profit on sale of small house, cooperative apartment etc., plus reversed deferment (7.6)
Here, profit on the sale of small houses and cooperative apartment rights is specified. The reversed deferment from the K2 tax form is also specified here.
Profit on sale of non-residential premises etc. (7.7)
Here, profit on the sale of properties and cooperative apartments used for commercial purposes is specified.
Capital loss
Loss on marketable shares and fund holdings etc. (8.3)
Here, loss on the sale of marketable shares, loss on the sale of marketable fund holdings, loss on the sale of qualified shares in a close company, loss on the sale of other qualified part ownership rights, loss on the sale of unqualified shares in unlisted companies and loss on the exchange of qualified shares are specified.
Loss on non-marketable fund holdings etc. (8.4)
Here, loss on the sale of securities other than shares and bonds, loss on the sale of foreign currency or other assets, loss on the sale of unqualified shares in unlisted companies and loss on the sale of shares in trading or limited partnerships are specified.
Loss on sale of small house,cooperative apartment right etc. (8.5)
Here, loss on the sale of small houses and tenant-owner’s rights is specified.The reversed deferment from the tax form K2 is also specified here.
Loss on sale of non-residential premises etc. (8.6)
Here, loss on the sale of properties and tenant-owner’s rights used for commercial purposes is specified.
Investment deduction (8.7)
If the person has acquired shares in a smaller company upon the company’s formation or a new issue of shares, the investment deduction is specified here.
