Visma Skatt & Bokslut Pro
Interest income, rental income etc.
In this section, information regarding interest income on bank funds, rental income etc is specified.
The summarized amount is transferred to Interest income, dividend etc in the Tax computation section.
When an input field or a line has a corresponding field in the INK1 tax form, the specified/calculated amounts are transferred there.
Mark this section as done by clicking on the status icon in the Done column in the Calculations view.
Field explanations
Notional income
Shares in an investment fund, investment savings account or residence suspension are taxed using a notional income.
Notional income on fund holdings
The notional income for an investment fund is 0.4% of the value of the fund holdings at the beginning of the year.
Notional income on investment savings account
The notional income for an investment savings account is 1.25% of the capital basis.
Interest income and dividends
Here, interest income, dividends on shares and profit on interest fund holdings are specified. The amount is summarized and transferred to field 7.2 on the INK1 tax form.
Should an interest rate that is not accounted for,such as interest from a private individual, be specified? This is also added here. Then mark the check box under Statement of earnings and deductions is incorrect or missing under Other information.
Rental income
Surplus when letting private residential property (7.3)
If the person has let their villa, leisure property, owner's apartment, condominium, rental apartment or single room for rent during the year, the rental should be accounted for here.
Foreign insurance - tax on returns
If the person has a foreign capital insurance or a foreign pension insurance, they may be required to pay tax on returns.
Tax base for capital insurance and PEPP product (9.1)
If the person has a foreign capital insurance, they may be required to pay tax on returns. Insurances that were paid off before 1997 are exempt from this tax, unless they were purchased second-hand. Specify the tax base here. It is calculated using the government borrowing rate and the value of the insurance. The insurance company must provide information regarding the value of the insurance. The tax base is taxed at 30%. A PEPP (Pan-European Personal Pension) product is a savings product developed within the EU with the aim of facilitating and stimulating long-term private pension savings. In Sweden, a PEPP product is taxed in the same way as a capital insurance policy.
Tax base for pension insurance (9.2)
If the person has a foreign pension insurance, they may be required to pay tax on returns. Insurances that were paid off before 1997 are exempt from this tax, unless they were purchased second-hand. Specify the tax base here. It is calculated using the government borrowing rate and the value of the insurance. The insurance company must provide information regarding the value of the insurance. The tax base is taxed at 15%.
