Visma Skatt & Bokslut Pro
Other taxes
Under Year-end closing - Tax calculation - Tax return INK2 - Other taxes, you enter the basis for special employer's contribution, tax on return
The information is gathered from the appendices in Reconciliation BS and is used to calculate the basis for special employer's contribution, tax on return, real estate tax and fees.
If you do not want to use the appendices in Reconciliation BS, you can enter your own values by using the Override amount function. Own amounts will not affect the balance sheet, but will affect the tax calculation and form INK2.
Field explanations
Basis for special employer's contribution (1.4)
Here, the special employer's contribution (SLP) that arose during the financial year is reported. It is the cost without the taxes that should be entered, i e the basis for the calculated special employer's contribution.
Learn more on how the basis should be calculated here: SKV 294 - Tax regulations for limited companies and partnerships
Examples of costs that you pay SLP on are pension benefits for employees when allocating to pension foundations or purchasing pension insurance.
Basis for tax on return (1.6)
Basis for tax on return for pension costs
Employers who makes provisions for pensions are required by section 5 of the Act of respecting retirement pensions to pay a tax on return on the amount. The tax on return is currently 15% of the tax base.
Basis for tax on return on foreign capital insurances
Here you enter the tax base for return tax on foreign capital insurances. Tax must be paid with 30% of the tax base.
Read more in SKV 294 - Tax regulations for limited companies and partnerships
Basis for real estate tax and fee
Here you enter the basis for real estate tax and fees. The type of real estate determines the tax rate and in which field the data is to be entered.
If you have owned the property before 1 January for the year you declare, you will receive pre-filled information from on your Inkomstdeklaration 2.
Basis for risk tax (limited comapnies only)
The new risk tax applies to credit institutions whose liabilities reach a set limit value at the beginning of the taxation year. For 2022, the limit is set at 150 billion SEK. The size of the tax will be 0,05% of the tax base for the taxation year 2022, and 0,06% for the taxation year 2023.
