Tax allocation – calculate the maximum deduction for a provision to tax allocation income year 2011 (taxation year 2012):
| Legal person, except estates | 25 % |
| Individuals and estates | 30 % |
Reversal of tax:
A reserve must be returned to the tax later 6:e years after marketing. Provisions made during the income year 2011 reversed later income year 2017.
Schablonintäkt inkomstår 2011 (taxation year 2012)
A legal person who has made less provision for a reserve to take up a regular revenue to tax.
Revenue is estimated at 72 % of government borrowing rate at the end of November the second year before the assessment year multiplied by the sum of the deductions for payments for such allocation as the legal person has the tax year of entry.
The 30 november 2010 was the government borrowing rate 2.84% so more simply, one can say that the standard income for income year 2011 (taxation year 2012) estimated to be 2.04% multiplied by the sum of allocations to the allocation.
If the tax year is longer or shorter than twelve months, the standard income adjusted accordingly.
Schablonintäkt inkomstår 2011 (taxation year 2012)
Standard income for the income year is estimated at 2,84 % multiplied by the amount of provisions for tax allocation (see below)
=> 2,84% * Allocation of the tax year of entry (Opening allocation)= =Schablonintäkt