Allocation to allocation
Periodiseringsfonder – calculation of maximum less periodiseringsfond till avsättning inkomstår 2018 (taxation year 2019):
| Legal structure | % |
| Legal person, except estates | |
| – Company Limited | 25 % |
| Individuals and estates | |
| – Sole trader | 30 % |
Learn more about allocation! A reserve must be returned to the tax later 6:e years after marketing. Provisions made during the income year 2016 reversed later income year 2021.
Schablonintäkt allocation
A legal person (Companies and others) who have made less allocation to a tax allocation will take up a schablonintäkt to taxation, i.e., a interest on tax allocation.
Schablonintäkten (rate) estimated at 72 % of government bond yield at the end of November second year preceding the assessment year multiplied by the sum of the deductions for provisions to such allocation of the legal person has the taxation of year.
If the tax year is longer or shorter than twelve months, the standard income adjusted accordingly.
From fiscal year beginning 1 January 2017 and later should the government borrowing rate is considered to be lowest 0,5%.
From fiscal years that begin 1 January 2019 and the latter is expected, however, flat rate basis 100% of statslåneräntan.
If the tax year is longer or shorter than 12 months, the standard income corresponding adjustment.
Interest on tax allocation (schablonintäkt) for the income year 2018 (taxation year 2019)
The 30 november 2017 was government bond yield 0,49% as schablonintäkten for inkomstår 2018 (taxation year 2019) estimated at 0,72* 0,51% multiplied by the amount of provisions for tax allocation.
Schablonränta periodiseringsfond 2019
Ovanstående är en beräkningen av schablonräntan för periodiseringsfond 2019 som blir 0,51%.
Standard income tax allocation 2019
=> 0,51% *allocation of the tax year of entry (Opening allocation)= Schablonintäkt
Flat revenues for fiscal year 2018 estimated at 0,51% multiplied by the amount of provisions for tax allocation
Interest rate (schablonintäkt) allocation
Here is the interest rate to be used for calculation of schablonintäkten on allocation under the following year / year:
| Fiscal Year | Year of assessment | Statslåneränta (%) | Schablonränta (%) |
|---|---|---|---|
| 20192 | 2020 | 0,50 | |
| 2018 | 2019 | 0,51 | 0,51 |
| 20171 | 2018 | 0,49 | 0,1944/0,36 |
| 2016 | 2017 | 0,27 | 0,4680 |
| 2015 | 2016 | 0,65 | 0,6480 |
| 2014 | 2015 | 0,90 | 1,5048 |
| 2013 | 2014 | 1,49 | 1,0700 |
| 2012 | 2013 | 1,65 | 1,1880 |
| 2011 | 2012 | 2,84 | 2,0448 |
| 2010 | 2011 | 3,2 | 2,3040 |
| 2009 | 2010 | 2,89 | 2,0808 |
| 2008 | 2009 | 4,16 | 2,9952 |
Interest on tax allocation (schablonintäkt) for the income year 2018 (taxation year 2019)
The 30 november 2018 was government bond yield 0,51% as schablonintäkten for inkomstår 2018 (taxation year 2019) estimated at 0,51% multiplied by the amount of provisions for tax allocation.
=> 0,51% *allocation of the tax year of entry (Opening allocation)= Schablonintäkt
Flat revenues for fiscal year 2018 estimated at 0,51% multiplied by the amount of provisions for tax allocation
Interest on tax allocation (schablonintäkt) for the income year 2017 (taxation year 2018)
The 30 november 2017 was government bond yield 0,1944/0,36%1 as schablonintäkten for inkomstår 2017 (taxation year 2018) estimated at 0,1944/0,36%1 multiplied by the amount of provisions for tax allocation.
=> 0,4680% *allocation of the tax year of entry (Opening allocation)= Schablonintäkt
Flat revenues for fiscal year 2017 estimated at 0,1944/0,36%1 multiplied by the amount of provisions for tax allocation
1For the fiscal year which began before 1 January 2017 is the standard rate 0,1944.
2For the fiscal year which began before 1 January 2019 is the standard rate 0,3672.