Positive and negative interest distribution is a system for adjusting the income from a sole proprietorship from effects that are actually interest on the capital.
Positive interest distribution (voluntary)
Positive interest distribution is voluntary. The income tax declaration, you can save all or part of the positive interest rate distribution to a later year, if you do not want to reduce your business income. To make a positive interest distribution, your capital base to reach more than 50 000 kr.
Negative interest distribution (mandatory)
Negativa rate distribution is mandatory and can not be postponed. If the capital base is negative by more than -50 000 kr will need to make a negative interest distribution.
Kapitalunderlaget
Calculation of interest allocation is made based on the capital that has invested in the business activity. As a sole trader is the capital base difference between assets and liabilities of the business activity at the end of last financial year. One could also say that you look at the score at the beginning of financial year, ie, the beginning balance (IB), during the year in which income tax return must be submitted to the Tax.
For partners in partnerships are adjusted acquisition cost (ALREADY) at the previous fiscal year end interest distribution amount that you use in this year's income tax return. Starting therefore from last year's N3A-form for the calculation of net interest distribution.
Interest Rates
Interest rates for fixed income distribution in the sole trader and partners in partnerships for tax years:
| Year | Interest Distribution | |
|---|---|---|
| Positive | Negative | |
| 2012 | 6,65% | 2,65% |
| 2011 | 7,84% | 3,84% |
| 2010 | 8,20% | 4,20% |
| 2009 | 7,89% | 3,89% |
| 2008 | 9,16% | 5,16% |