Chapter 1. General provisions



section 1 of the income tax Act (1999:1229) and this law comes into force

on 1 January 2000 and shall apply for the first time at the 2002

assessment subject to the section 3. Act (2000:79).



section 2 of this Act is repealed



1. kommunalskatte Act (1928:370)



2. Act (1947:576) on State income tax,



3. the proclamation (1950:674) concerning the grounds for such a Division

the Pension Board's voluntary insurance, referred to in paragraph

1 to 31 of the tenth paragraph of the instructions kommunalskatte the law,



4. the proclamation (1951:723) concerning the grounds for the Division of

some insurance policies on a pension plan and a

Endowment,



5. Act (1951:763) if State income tax on the accumulated

income,



6. forest account Act (1954:142),



7. Regulation (1962:42) about the tax exemption for the amount, based on the

due to certain risk guarantees,



8. Act (1963:173) concerning the deduction of contributions to the Foundation

Swedish Film Institute, etc.,



9. Act (1969:739) on deductions for income tax assessment for contribution

the oil exploration company, etc.,



10. Act (1972:78) if the tax on common municipal purposes,



11. the Act (1974:990) concerning the tax treatment of

following the transition from limited company to another company,

accommodation,



12. Act (1979:611) If authorship credit,



13. Act (1982:60) on the calculation of deductions due to

sale of forest, in some cases,



14. the law (1990:663) if the compensation funds,



15. the Act (1990:696) on the deduction of contributions to the Foundation

Sweden's Technical Museum,



16. Act (1992:702) of the income tax regulations by reason of

some restructuring in the financial sector, etc.,



17. Act (1992:1061) if the income tax rules for conversion of

Union bank, for banking companies,



18. the Act (1992:1091) of the income tax regulations on the distribution of

shares in some cases,



19. Act (1992:1643) laying down special rules for the taxation of

income from trading companies, in some cases,



20. Act (1993:5) of the income tax regulations for State aid

to certain credit institutions,



21. Act (1993:541) on income taxation upon conversion of

unit trust,



22. Act (1993:1469) if duty relief in the event of a change of residence,



23. Act (1993:1536) on interest distribution in taxation,



24. Act (1993:1537) for expansion funds,



25. Act (1993:1538) if tax allocation,



26. Act (1993:1539) on the deduction of losses of

trade or business,



27. the Act (1994:775) on the calculation of the capital base at

taxation of shareholders in closely held companies,



28. the Act (1994:1850) on direct deduction of buildings, etc.,



29. the Act (1994:1853) on the taxation of the European economic

interest groups,



30. Act (1996:161) with certain provisions for the application of

double taxation treaties,



31. the law (1998:1600) where taxation at transfers to

under the price,



32. the law (1998:1601) for suspension of taxation on

timeshare exchanges,



33. Act (1998:1602) for suspension of taxation on

share transfers within groups of enterprises;



34. Act (1998:1603) on taxation in mergers, divisions

and business acquisitions, and



35. Act (1999:199) if tax rules for compensation from

deposit guarantee and investor protection.



section 3 of the repealed law continues to apply in respect of 2001

and prior years ' assessments and subsequent tax years in question

If taxpayers are assessed for taxation years that commenced

before the entry into force in so far as this leads to lower taxes.



Additional provisions for the older provisions shall

applied is available in 2-4 chapter.



In Chapter 5. There are special rules about how the repealed

the laws in some cases shall apply. Act (2000:79).



section 4 if any provision of the repealed laws have been applied

and it is matched by a provision in the income tax act

(1999:1229), the provision of the income tax Act, be deemed to have

applied.



§ 5 If the law or regulation is a reference

to a provision in any of the repealed laws that

corresponds to a provision of the income tax Act (1999:1229)

or this law, shall reference rather than refer to the new

the provision.



paragraph 6 of the terms and expressions used in this law have the same

meaning and scope of the income tax act

(1999:1229).



Chapter 2. Transitional provisions relating to personal insurance



Personal insurance announced before the year 1951



§ 1 in case of personal insurance announced before the year 1951

apply the rules of the policyholder taxation

prior to the entry into force on 1 January 1951 by the law

(1950:308) amending the Act in kommunalskatte (1928:370)

the following exceptions:



1. Deductions shall not be made for the premiums for such insurance

referred to in paragraph 5 of the guidelines to section 28 in the repealed

kommunalskatte the law as amended before the entry into force (so-called

leader insurance). Amounts that are accrued as a result of such

insurance shall be entered as revenue only to the extent that it

According to an actuarial calculation corresponds to the premiums

paid prior to 1951.



2. Deduction from annuity because of pupil insurance

referred to in section 32 subsection 2. first subparagraph, point (a) of the repealed

kommunalskatte law in its version prior to 1951, shall not

be made, if the annuity is paid because of deaths

occurred after 1950.



3. Deductions shall not be made under section 46 subsection 2. first subparagraph 3

in the repealed Act kommunalskatte as amended prior to

the entry into force.



Beneficiary dispositions prior to year 1959



§ 2 in the case of amounts collected due to a

the beneficiary appointment made before 1959 applied the

provisions in force before the entry into force on 27 May 1959 by

Act (1959:171) on the amendment of kommunalskatte law (1928:370)

and Act (1959:172) amending the Act (1947:576) for State

income tax, if it is shown that the appointment would not have been able to

withdrawn after 1958.



Personal insurance announced before the year 1960



3 § If an insurance policy given before 1 July 1960 was to

consider that a pension pursuant to the provisions

prior to 31 March 1960 by law (1960:43) to amend the

kommunalskatte Act (1928:370), it shall be considered a '

insurance even after 30 March 1960. If an insurance

given before March 31 1960 was considered to be a

endowment insurance under these provisions, it shall be deemed to

that such insurance even after 30 March 1960.



Insurance cases before the year 1962



4 § in the case of livränte amounts due to insurance cases

occurred before the year 1962 shall apply the provisions in force

before the entry into force on January 1, 1962 by Act (1961:42) if

change to the kommunalskatte Act (1928:370).



Insurance cases before the year 1963



§ 5 in the case of insured event which occurred before the year 1963

apply the provisions of point 1 of the instructions for section 31

in the repealed kommunalskatte Act (1928:370) prior to

the entry into force on 9 april 1963 by the law (1963:50) amending

in that law.



Insurance announced abroad before the year 1969



section 6 of the Insurance issued before the year 1969 in a

insurance business conducted abroad and who, according to the

provisions in force before the entry into force on 1 January 1970

of the Act (1969:754) amending the Act in kommunalskatte (1928:370)

was considered to be a pension plan shall, even after

entry into force is considered to be a pension plan if the entire premium

for the insurance in accordance with insurance agreement in its

amended on 31 december 1968, paid by that date.



Would the premium under the contract, 31 december 1968

be paid even after the end of the year 1968 is considered insurance 1

January 1969 have been split on a pension plan and a

Endowment. That pension is deemed such part of

insurance equal to the premium in accordance with

the insurance agreement as in force on 31 december 1968 had

paid or payable before the year 1969.



Transfers of pension insurance by the year 1973



paragraph 7 of the terms of the transfer of pension insurance by the year

1973 applied the provisions which applied prior to the entry into force

on 16 June 1973 by Act (1973:374) amending the

kommunalskatte Act (1928:370) and Act (1973:375) amending

in the law (1947:576) for State income tax.



Irrevocable beneficiary dispositions before november 9

1973



section 8 in respect of amounts collected due to a

irrevocable beneficiary appointment made before 9

November 1973 applied the provisions which applied prior to the

the entry into force on 1 January 1974 by Act (1973:1113) if

change to the kommunalskatte Act (1928:370) and Act (1973:1114)

amending Act (1947:576) for State income tax.



Transfers of pension between spouses before the year 1974



§ 9 The who by assignment from her husband acquired

ownership of a pension plan before the year 1974 and at

taxation years 1971-1973 deducted completely or to

the majority of the premiums paid during the years 1970-

in 1972, is considered as the owner of the insurance by way of

the provisions of section 53 subsection 4. the second paragraph of the repealed

kommunalskatte Act (1928:370) and paragraph 6 of subsection 4. the second subparagraph of

the repealed Act (1947:576) on State income tax, in the

both team rooms ', as amended by Act (1973:374) amending the

kommunalskatte Act and the Act (1973:375) on the amendment of the law on

State income tax.



If the person who acquired the insurance referred to in the first subparagraph

return this to the previous holder in the year 1976,

This must have fiscal effects.



Pension insurance on the application before 21 January 1975




section 10 of the pension insurance issued on the basis of

the application that came in to the insurer's head office before

on 21 January 1975, the maximum amount of deduction

According to Chapter 59. 5 and 6 of the income tax Act (1999:1229)

be deemed to amount to at least 25 000 kroons.



Pension insurance on the application before the year 1976



section 11 of the pension insurance issued in

accordance with the application that came in to

the insurer's headquarters before the year 1976 shall apply paragraph 1

of the instructions to the section 31 in the repealed Act kommunalskatte

(1928:370) as amended before the entry into force on 1 January

1976 by Act (1975:1347) concerning the amendment of the law.



Agreement that results in increased insurance premium obligation in total

or bringing forward premium payment, shall, where the application

of this section, be regarded as a new insurance contracts.



section 12 If the insurance contract on pension insurance referred to in

section 11 amended or beneficiaries are inserted after the year 1976 in battle

against point 1 of the instructions for section 31 in the repealed

kommunalskatte Act (1928:370) as amended by the

(1975:1347) amending that law, the against insurance

defendant mathematical reserves and other balances at

the timing of the change is considered as amount due

the insurance paid during the tax year in which the change

takes place.



The first subparagraph shall not apply if

policyholder without knowledge of the provisions inserted

beneficiary but the beneficiary revokes the appointment without

immediately after he has been informed of the penalty by the appointment.



paragraph 13 of the Transferred pension insurance referred to in section 11 of 31

December 1976 in violation of the provisions of paragraph (1) fifteenth

the paragraph of the instructions to the section 31 in the repealed

kommunalskatte Act (1928:370) as amended by the

(1975:1347) amending that law, the against insurance

defendant mathematical reserves and other balances at

the date of the transfer shall be regarded as sums due

the insurance paid during the accounting period in which the

transfer occurs. Refund of the policyholder's

credit balance under Chapter 13. section 4 of the matrimonial code shall not

contrary to the stated rules.



section 14 of the pension insurance referred to in section 11 shall apply

section 53 subsection 4. in the repealed kommunalskatte Act (1928:370) and

6 § 4 mom. in the repealed Act (1947:576) for State

income tax, in the version in force before the entry into force of both team rooms

on 1 January 1976 by Act (1975:1347) amending the

kommunalskatte Act and the Act (1975:1350) concerning the amendment of the law on

State income tax.



section 15 at the Division of insurance referred to in section 11 pursuant to paragraph

1 the tenth paragraph of the instructions of section 31 in the repealed

kommunalskatte Act (1928:370) in its version prior to

the entry into force on 1 January 1976 by Act (1975:1347) if

Amendment of that law applies in the case of the second subparagraph of



1. the insurance referred to in article 1, first subparagraph, point (c) of the repealed

the proclamation (1947:981) concerning the organisation of the voluntary

State pension (Pension Board volunteers

insurance), but not insurance because of fee

paid prior to 1951, and



2. annuity insurance policies issued by interest rate and asset manage-

assurance institution in Stockholm, fixed-income and equity insurance

detention center in Gothenburg, Skåne's life income-and kapitalförsäk-

rings of Finland and Skaraborg County interest-and kapitalförsäk-

ring, for which the pledge of insurance amount

size has not been provided and is United with

the condition that premiums paid-without interest-payable

back if the insured dies before annuity starting

paid, excluding insurance due to the premium paid

prior to 1952.



The insurance shall be considered as an endowment to the part

It concerns the refund of premiums or fees in the event of death

and otherwise as a pension plan. Paid-in premiums

or fees shall be deemed to be paid to the 10 per cent of

capital insurance and to 90% for

the pension insurance scheme.



Foreign insurance issued before the year 1976



section 16 Of the national tax Board in accordance with paragraph 3 of

transitional provisions to the Act (1969:754) amending the

kommunalskatte repealed Act (1928:370) has stated that a

insurance that is issued by a court in insurance business conducted

abroad, shall be considered as pension insurance, applied

10-14 § § in the case of insurance.



Annuities established by the year 1976



section 17 in respect of annuities payable due

personal injury and does not relate to compensation for lost maintenance

and established before 1976 are provisions in Chapter 4.

section 13.



Sickness or accident insurance taken in connection with the service

before the year 1988



section 18 of the Deduction permitted in the income from service fees as a

workers paid for sickness or accident insurance as

taken in conjunction with the service before the year 1988. A sick or

accident insurance before 1988 is considered taken in

connection with the service provided to it under

the contract of employment, there was an obligation on the employee to

have such insurance or, if such an obligation did not exist-

the premiums for this insurance would be paid by the employer

or by him and the employee, and that notification was made to the

insurance if the insurance had been taken in connection

with the service.



Group health insurance cases before the year 1991



section 19 of the terms of payment because of group health insurance

applied, if the insurance event occurred before 1991, the

kommunalskatte repealed Act (1928:370) in its version prior to

the entry into force on 1 July 1990 by the law (1990:650) amending

in that law.



Transfers of pension insurance through Division by the year

1994



20 § in the case of pension insurance transferred before the year 1994

through the Division of property during marriage without the goal if

divorce been applied paragraph 6, first subparagraph, of

directions to 46 of the repealed Act kommunalskatte

(1928:370) as amended before the entry into force on 1 January

1994 by Act (1993:938) concerning the amendment of that law, as amended

under the Act (1993:1542) if amendment of that law.



Foreign insurance policies taken out before the year 1997



paragraph 21 of the insurance taken out by the year 1997 in an insurance

motion carried out abroad is considered as pension insurance,

If it at the taxpayer's request, with the support of audit-

dandebestämmelserna to Act (1996:1240) amending the

kommunalskatte repealed Act (1928:370) regarded as pension-

insurance. An insurance policy is also considered as pension insurance,

If a tax authority or the national tax Board pursuant to paragraph 1

seventeenth paragraph of instructions of section 31 in the repealed

kommunalskatte the law as amended before the entry into force on 1

January 1997 by Act (1996:1240) amending that law has

left an explanation on this. In the case of other personförsäk-

rings that have been signed before the year 1997 in the insurance business as

conducted abroad apply what applied under the repealed

kommunalskatte law in the newly-specified wording, unless the

taxpayer requests that the new provisions shall apply.



Chapter 3. Other transitional provisions which are not collected in the



Chapter order



Acquisitions from some defunct limited company



§ 1 If a limited company whose share capital is not amounted to 50

000 Swedish Crowns, was dissolved by the liquidation in the years 1975-1981

or de-registration in accordance with section 4 or 5 of

transitional provisions to the Act (1973:303) amending the

the law (1944:705) If a limited liability company and of the repealed Act

(1974:990) if the tax treatment in respect of

transition from limited company to another business, etc. have

applied to the resolution, the inherited assets

When the resolution is deemed to have occurred in the company's fiscal

situation in terms of assets.



section 2 If a limited company whose share capital is not totalled 100

000 Swedish Crowns, was dissolved by deregistration pursuant to paragraph 5, or

6 of the transitional provisions to the Act (1994:802) amending the

the companies Act (1975:1385) and if the business was taken over on

such a way that the Act (1996:761) of the income tax regulations

accommodation in response to changed rules on share capital

size is applicable, the following applies.



Övertagaren shall take up the revenue and make the deductions

the company would have taken up or pulled off.



If buildings, improvements or equipment was taken over,

övertagaren shall be deemed to have occurred in the company's

fiscal situation in terms of depreciation and

similar deductions. The same applies to patents and other such

rights enumerated in chapter 18. 1 section 1

the income tax Act (1999:1229) even if they have not acquired from

someone else.



There are additional rules that apply after such

takeover of assets capital assets of

övertagaren



-in the case of fiscal continuity in Chapter 4. section 71,



-in the case of the acquisition of real estate and

condominiums in Chapter 4. 74 section, and



-in the case of the adjusted cost basis of the shares in

partnerships in Chapter 4. section 91.



Takeover of banking before 1 July 1987



section 3 of the terms of the takeover of banking before 1 July 1987

There are provisions in Chapter 4. 57 §.



Liquidations and mergers before the year 1991



section 4 liquidation or merger Has caused distribution before the year


1991 apply to shareholders what applied in accordance with the

kommunalskatte repealed Act (1928:370) and the repealed Act

(1947:576) if State income taxes before the entry into force on 1

January 1991 of the Act (1990:1421) amending the municipal tax

the law and the law (1990:1422) amending the law on State

income tax.



Foreign takeover of banking



§ 5 If a foreign bank companies according to § 5 of the repealed

the Act (1992:702) of the income tax regulations in respect of certain

restructuring in the financial sector, etc. have

taken over all the movement that was carried out by a Swedish

banking company that had been formed on 1 August 1990 and which

owned directly or through a subsidiary,

apply 2 § 4 mom. second-fourth, seventh, eighth and eleventh

paragraphs of the repealed Act (1947:576) for State

the income tax act in force before the entry into force on 1 January

1999 of the law (1998:1606) amending that law and section 12 of the

the repealed Act (1993:1539) on the deduction of losses of

trade or business.



Value added tax



section 6 in respect of tax and interest under the repealed Act

(1968:430) on value added tax shall apply the provisions of the

kommunalskatte repealed Act (1928:370) prior to

the entry into force on 1 July 1994 by the Act (1994:201) amending

in that law.



Direct deduction for buildings and land improvements



section 7 Has direct deduction of expenses for acquisition or

improvement of buildings or land improvements according to the

repealed the Act (1994:1850) on direct deduction of buildings etc.

should the expenditure directly the deduction relates is included in

acquisition cost, except for the purposes of calculating

tax depreciation. Direct deduction shall be regarded as

tax depreciation.



Profit-sharing tax



section 8 Charged tax according to the repealed law (1983:1086) if

profit-sharing income tax shall be deducted. If the tax is reduced,

the corresponding part of the deduction should be reversed. After the merger, and then a

insurance company takes over another insurance company's entire

insurance stocks applied 2 § 4 mom. the eighth paragraph of the

repealed Act (1947:576) if State income tax in its

version prior to the entry into force on 1 July 1990 by the law

(1990:651) on the amendment of the law.



A limited taxable legal person are liable to

reverse deduction of profit-sharing tax.



Assets acquired by tax-free dividend



Dividend before the year 1986



section 9 in respect of assets acquired by tax-exempt

the dividend approved by the year 1986 to assets considered to

acquired against a compensation corresponding to the market value because the

the dividend could be appropriated.



Dividends before 1999



section 10 If the provision for tax-free dividends in 2 § 4 mom. last

the paragraph in the repealed Act (1947:576) on State income tax

in the version before this part was amended by Act (1998:1606)

If the change in the law or in earlier versions have

applied to assets that have been acquired by tax-exempt

dividend, apply the provisions which applied prior to the change

still in terms of acquisition cost, etc.



Accounting legislation for fiscal year has begun

before the year 2001



section 11 of the references to the accounting Act (1999:1078)

the income tax Act (1999:1229) shall, in respect of a person who is

required to keep accounts pursuant to the repealed

the accounting Act (1975:125) or the repealed

agricultural accounting law (1979:141) instead refer to the corresponding

provisions of the said repealed the laws.



Chapter 4. Transitional provisions are gathered in chapter order



To Chapter 6.



Foreign companies



the provisions of section 1 of Chapter 6. Article 9 of the income tax Act (1999:1229)

apply in the case of Albania from 1 January

the year after the tax agreement between Sweden and Albania

enters into force.



To Chapter 7.



Compound a consist as a registered



2 § the fact that an economic association with the support of 14 of the

Act (1987:668) for the inclusion of the law (1987:669) on economic

compounds received consist as a registered association shall not prevent

the Association for the purposes of the income tax Act (1999:1229)

treated as a non-profit organization.



To Chapter 8.



Interest on taxes, duties and charges



section 3 of the interest on refunded taxes, duties and fees in accordance with the

the repealed collection law (1953:272), the repealed Act

(1958:295) if the seafarer's tax, the repealed Act (1982:1006) if

deduction and obligation in respect of certain

mission expenses, the repealed Act (1984:668) on the collection

of social security contributions from employers, the suspension of the Customs Act

(1987:1065) and the VAT Act (1994:200) are tax-free.



4 § in the case of compensation payable on the basis of insurance

referred to in Chapter 5. section 2 of the Act (1991:981) on securities operations

in respect of the injury that occurred prior to 1 May 1999

section 19 of the repealed kommunalskatte Act (1928:370) in its

version prior to 1 May 1999.



To Chapter 9.



Interest that is exempt from taxation



§ 5 in the case of income is interest on loans

and that is exempt from taxation because of tax treaties

apply-if the loan has been granted before 1 July 1986-74 §

in the repealed kommunalskatte Act (1928:370) and section 22 of the

repealed Act (1947:576) if State income tax in their

version prior to the entry into force on 1 July 1986 by the law

(1986:465) amending the kommunalskatte Act and the

(1986:466) concerning the amendment of the law on the State income tax.



Charges for student aid



section 6 of the Charges in accordance with Chapter 8. the study support Act repealed

(1973:349) in the version in force before 1 January 1989 shall not be deducted

by law (2001:360).



Interest on tax, etc. for time before 1993



Article 7 the provisions of Chapter 9. section 8 of the income tax Act (1999:1229)

If the deduction ban for interest on taxes, duties and charges

does not apply to interest payable on time before 1993.



Interest on taxes, duties and charges



section 8 Rates of taxes, duties and fees under the repealed

Recovery Act (1953:272), the repealed Act (1984:668) if

the collection of social security contributions from employers, the repealed

Customs Act (1987:1065) or VAT Act (1994:200),

not be deducted to the extent that the worth of time after 1992.



Employers ' liability



§ 9 Deduction may not be made for amounts that an employer is

liable to pay under section 75 of the repealed collection law

(1953:272).



To 10.



Right to acquire securities in the future at preferential conditions



section 10 in respect of such right in the future to get acquire

securities as referred to in Chapter 10. section 11, second subparagraph

the income tax Act (1999:1229) and which could be used

before 1 July 1998 shall apply the provisions of the repealed

kommunalskatte Act (1928:370) in their version before

the entry into force on 1 July 1998 of the law (1998:337) amending

in that law.



To Chapter 11.



Employee benefits because of an employer's deductible according to 1916

the law on



accidents at work



section 11 in respect of remuneration in case of sickness or accident in

work from the employer because he stood waiting

under the repealed Act (1916:235) on insurance for

accidents at work apply the provisions which applied before

the entry into force on 1 January 1955 the law (1954:204) about

change to the kommunalskatte Act (1928:370).



Benefits for sickness and accident under the law

by the year 1955



section 12 in respect of annuities pursuant to law or other

Constitution due to illness or an accident at work or

during the military service as determined in accordance with the

provisions which applied before 1 January 1955 are applied

provisions in force before the entry into force on 1 June 1955 by

Act (1955:245) amending the kommunalskatte Act (1928:370).



Annuities established by the year 1976 or due to injury prior to the

July 1977



section 13 in respect of annuities in respect of personal injury

and does not cover compensation for lost maintenance and

established before the year 1976 to what is said in the second and third

paragraphs. In the case of annuities under the repealed Act

(1954:243) concerning professional indemnity insurance, or the equivalent thereof

due under other statutes or due to

the Government's writ and determined by or paid from

The social insurance office to what is said in the second and third

the paragraphs regarding annuities established later

due to losses that occurred before July 1, 1977.



For the purposes of Chapter 11. § 37 income tax Act (1999:1229)

should half of the livränte amounts related to a

taxation year, to the extent that these do not exceed a

base amount, be deemed to refer to compensation other than for loss of income

of the taxable nature (tax free portion of the annuity). If the

taxpayer during the tax year received several such

annuities, for the total amount is calculated in the same way

a tax-free deal to be assigned to the various life annuities in

relative to their size.



If such annuity is wholly or partly replaced by a

lump-sum payment, shall for the purposes of Chapter 11. 39 §

the income tax Act, the portion of the lump sum shall be deemed to constitute

compensation for other than loss of income of taxable nature

corresponding to the ratio of the tax-free portion of the

livränte amounts related to the year of the Exchange and the whole

This livränte amount, calculated as if the annuity paid in whole

year on unchanged terms. Act (2004:791).



Damages fixed by the year 1977



section 14 in respect of periodic payment of damages that have


established before the year 1977 shall apply paragraph 5 of the guidelines

to section 46 of the repealed kommunalskatte Act (1928:370) in its

version prior to the entry into force on 2 March 1977 by Act (1977:41)

on the amendment of the law.



Retirement contributions when the employment ceased prior to 1991



section 15 in respect of a retirement allowance shall apply if the employment

ceased prior to 1991, 32 § 1 mom. third subparagraph, and paragraph 11

of the instructions for 32 of the repealed Act kommunalskatte

(1928:370) as in force before the entry into force on 1 July 1990

of the Act (1990:650) on the amendment of the law.



Marie Curie grants awarded before 1998



section 16 of the provision in Chapter 11. 46 section income tax Act (1999:1229)

does not apply in the case of scholarships granted by the year

in 1998, the amount of which is determined on the basis that they do not

shall be included.



To Chapter 12.



Private fees



section 17 in respect of persons born in or before 1937 shall

the references in Chapter 12. 36 § income tax act

(1999:1229) to Chapter 59. 14 and 20 § § 59 respectively.

14 § 4 social insurance code instead refer to Chapter 11. paragraph 3 of the

each chapter 11. section 3(1) (d) Act (1962:381)

on general insurance in force before the entry into force

of the law (1998:677) for the amendment of the law.

Law (2010:1278).



To chapter 14.



Legal person's deficits in limited partnership



for the purposes of section 18 of Chapter 14. section 14 of the income tax act

(1999:1229) shall not be taken into account for legal persons

the losses have been deducted in a tax year started

before the year 1989.



Loans with deferred interest



section 19 of the deduction for interest on loans from the State loan fund for loans with

deferred interest shall be made in the tax year in which the interest rate

paid.



To 16 Cape.



Private fees



section 20 in respect of persons born in or before 1937 shall

the reference in Chapter 16. section 30 of the income tax Act (1999:1229)

to Chapter 59. 8 – 13, 23 and 25 of the social insurance code in

rather than refer to Chapter 11. 2(1) of the Act (1962:381)

on general insurance as amended before the entry into force

of the law (1998:677) for the amendment of the law. Law (2010:1278).



Public housing companies



section 21 in respect of such housing companies as referred to in paragraph 2 of 7

mom. the fourth paragraph of the repealed Act (1947:576) for State

income tax as amended before the entry into force on 1 January

1994 by Act (1993:670) concerning the amendment of the law concerning

the following. If such a company in its balance sheet for the

last fiscal year for which the assessment took place under the older

the provisions recorded a special asset under

Act (1972:175) with certain provisions on the posting of

home loans, etc., the entity shall make the deduction by three per cent if

the year of the asset record amounts.



To chapter 17.



Shares acquired through certain dividends before 1999



section 22 of the provisions in chapter 17. section 6 of the income tax act

(1999:1229) shall also apply where the shares have been distributed before

in 1999, the dividend referred to in paragraph 3 of subsection 7. Fourth

the paragraph in the repealed Act (1947:576) on State income tax

as amended before the entry into force on 1 January 1999 of the law

(1998:1671) on the amendment of the law.



Some shares and participations



23 § there are specific provisions on



shares obtained by the parcel of Union bank in section 81,



shares that are shifted out of the employee Fund in section 82, and



-shares obtained by rearrangement of

country mortgage organization in section 84.



What is being said about the acquisition cost of these provisions, the

When it comes to inventory assets instead refer to

acquisition value.



To chapter 18.



Connection fees and fixed contribution before March 1991



section 24 in relation to expenditure on connection fees and

fixed allowances referred to in chapter 18. section 1 of the income tax act

(1999:1229) and incurred prior to 1 July 1990, but under

a tax year for which the assessment took place in 1991, applied

the provisions of the repealed kommunalskatte Act (1928:370)

as amended before the entry into force on 1 July 1990 by the law

(1990:650) on the amendment of the law.



For large depreciation before tax year 1991



section 25 in case of depreciation of excess amount

referred to in chapter 18. section 19 of the income tax Act (1999:1229) applies to

the deduction is allowed only after the taxation in question has become final

decided, if the excess amount relates to 1990

or prior years ' assessments.



To 19.



Boilers, lift machinery and the like acquired prior to March 1991



section 26, in the case of boilers, elevator operators and comparable

machinery that has been acquired before 1 July 1990

but during a taxation year for which the assessment took place in 1991

apply the rules on deduction of depreciation in paragraph 2

(b) of the guidelines to section 25 of the repealed Act kommunalskatte

(1928:370) as amended before the entry into force on 1 July 1990

of the Act (1990:650) on the amendment of the law. If the equipment

replaced and the taxpayer have the right to

deductions for repair of the building, however, not allowed a deduction for

retirement. In such a case, an amount equal to what

oavskrivet remains of the acquisition value of the equipment

added to the cost of the building to the part

amount exceeds that profits through the sale of

material or the like in connection with Exchange.



Nyttjanderättshavares improvements before March 1991



section 27 in respect of expenditure referred to in chapter 19. 26 or 27 of the

income tax Act (1999:1229) and that a tenant or

other beneficiaries had before July 1, 1990, but under

a tax year for which the assessment took place in 1991, applied

the provisions of the repealed kommunalskatte Act (1928:370)

as amended before the entry into force on 1 July 1990 by the law

(1990:650) on the amendment of the law.



Repair and maintenance of State aid decided by the year

1992



section 28 in respect of a deduction for maintenance and repair services in connection

with State loans and grants apply paragraph 4 second-fourth

the paragraphs of instructions to paragraph 23 of the repealed

kommunalskatte Act (1928:370) in their version before

the entry into force on 1 January 1992 the Act (1991:1832) on

Amendment of the law, if the initial decision taken prior to

in 1992.



To 20.



Extraction of natural resource stub before april 1981



section 29 Is the extraction of natural resource commenced prior to 1 april

1981 shall apply instead of the provisions of Chapter 20. 20-28 § §

the income tax Act (1999:1229) as applicable according to the

kommunalskatte repealed Act (1928:370) before the entry into force

on 1 april 1981 by the law (1981:256) if amendment of that law.

However, this does not apply if the taxpayer during the 1982

taxation or, if he did not make a deduction for

substance reduction in respect of deposit-at first

taxation then when he made such a deduction claimed that

the provisions in its version in force after the entry into force would

applied. In such cases, the calculation is made as if a new

extraction had begun at the start of the accounting period in which the

the deduction was first made in accordance with the new provisions. If

permission has been granted by law for extraction at different

occasions and for different areas, the timing of

mining chain beginning be determined specifically for each area.



Ditches and Woods finished before March 1983



section 30 in respect of deduction of ditches and forest roads that have

completed during a fiscal year for which the assessment has

happened last year 1983 applied what applied in accordance with the

kommunalskatte repealed Act (1928:370) before the entry into force

on 1 July 1982 by Act (1982:323) concerning the amendment of the law.



Land improvements acquired prior to March 1991



section 31 in respect of land orientation which is acquired before 1

July 1990 but during a taxation year for which the assessment

took place in 1991, applied the provisions of the repealed

kommunalskatte Act (1928:370) in their version before

the entry into force on 1 July 1990 by the law (1990:650) amending

in that law.



To 21.



Older forest holding



32 § in the case of forest that was on the property at the entrance of

the tax year for which the assessment was done in 1981, or, if

assessment was not done when, in 1982, (transition) shall

the cost and scope of deduction should be determined by

the starting point in the forest the input value as applicable

under the repealed kommunalskatte Act (1928:370) in its

version prior to the entry into force on 23 July 1979 by the law

(1979:500) for amendment of that law.



As the acquisition value is considered the input value at the

transition time to the extent that the latter value was based

on compensation in the event of a purchase, replacement or similar acquisitions by year

in 1951, and in the case of other acquisitions on the taxable value of the year

1952 or later years. The acquisition value or part thereof,

not be calculated pursuant to the provisions of paragraph 7, second

paragraph, the last sentence of the directions to section 22 of the

kommunalskatte repealed the law in its version prior to

the entry into force on 23 July 1979 by the law (1979:500) amending

of that law (20-year rule).



In the calculation of the residual space shall be taken into account deductions deductions

as the taxpayer in 1952 or later year of assessment have

made for the reduction of the input value and the like Is under

paragraph 7, second paragraph, of the guidelines to section 22 of the repealed

kommunalskatte the law as amended before the entry into force on 23

July 1979 by the law (1979:500) for amendment of that law makes

or veiled male acquisitions critical to the calculation of

the input value, the reductions as the acquirer, or in

where appropriate, the later owner, have made are considered as deductions


the taxpayer himself has made. The deduction, however, space

not be less than 50 percent of the acquisition

value or, in the case of a legal person referred to in paragraph 7

in the fifth paragraph of the instructions of section 22 of the repealed

kommunalskatte the law as amended following the entry into force on 23

July 1979 by the law (1979:500) amending that law, 25

percent of the cost. The taxpayer can do

likely to amount, by which the deduction was made, relating to the

a property for which no cost should not be

be calculated under this section, account shall not be taken into

the amount for the purposes of this paragraph.



Acquisition of forest estate in the year 1981



section 33 for the purposes of the provisions on forestry deductions in chapter 21.

4-19 of the income tax Act (1999:1229), a taxable person;

If he requests it, is deemed to have acquired the property by purchase,

bytes or similarly if



1. the property was acquired in the year 1981,



2. the property was taxed as agricultural property,



3. the transfer was designated as the purchase, replacement or similar, and



4. the agreed remuneration not lower than the property's

rateable value for 1980.



If the property was part of a

taxeringsenhet at the 1980 property taxation, the part

of the assessed value that was on the property is considered

its rateable value for the purposes of the first subparagraph 4.



25 Cape.



Intercompany andelsavyttringar before the year 1999



section 34 If shares were sold to a company in the same

Group before 21 January 1998 and the provisions of paragraph 2 of 4

mom. in the repealed Act (1947:576) on State income tax

or in the corresponding provisions of the earlier 35 § 3. in the

kommunalskatte repealed Act (1928:370) before the law was

by law (1984:1060) concerning the amendment of that law has been applied to the

the sale, the provisions in force at the

sale apply to the acquiring company, about

It is not stated otherwise by section 35.



section 35 if the shares were sold to a Swedish limited company

the same group during the period 1 January 1997-20 January

1998 for remuneration in the form of newly issued shares in the purchasing

the company and the provisions of paragraph 2 of subsection 4. the tenth paragraph of the

repealed Act (1947:576) if State income tax in its

version prior to the entry into force on 30 december 1998 of the law

(1998:1605) for amendment of that law has been applied to the

the sale, subject to the following. On disposal of a stock

received in compensation, capital gain or

capital loss is calculated on the basis of the selling

the company's acquisition cost of the shares sold. A

prerequisite is that the purchasing company at the time

for this sale still owns the divested units.

The purchasing company's acquisition cost of the divested

the shares shall be adjusted to the market value at the time of

the acquisition.



By way of derogation from the first subparagraph if the calculation of the capital gain when

the selling company disposes of a share received as

remuneration also applies if the purchasing company transferred the

divested units on towards a compensation of less than

the market value of the shares at the time of

on the transfer. In such a case, the acquisition cost

for the divested the shares of the company which then owns these

be adjusted to market value at the time of the

originally, buying the company's acquisitions, if this value is

higher than the acquisition cost for the shares of the company

then hold them.



section 36 if the shares were sold to a company in the same

the Group Meanwhile on January 21-31 december 1998

reprieve has been granted with taxation of profits under paragraph 2 of 4

mom. the tenth paragraph, first sentence of the repealed Act

(1947:576) if State income tax in its version prior to

the entry into force on 1 January 1999 of the law (1998:1606) if

Amendment of that law, the profit is taken up according to the

the provisions of chapter 25. 17-27 of the income tax act

(1999:1229).



The divested company goes up in a business unit by

Fusion in



1 January-19 March 1999



section 37 Of the divested company gained another company

by merger carried out during the period 1 January-19

March 1999 shall apply instead of the provisions of chapter 25. 24

and 25 of the income tax Act (1999:1229)-provisions of 14

and 15 of the repealed Act (1998:1602) for suspension of

taxation on share transfers within groups of enterprises in

team room as amended before the entry into force on July 5, 1999 by

Act (1999:646) concerning the amendment of the law.



Disposals of capital losses to related companies before the year

1999



section 38 if the assets were sold with a capital loss to a

related companies by the year 1999, and the provisions of

such sell-offs in 2 § 4 mom. ninth paragraph of the repealed

Lagen (1947:576) if State income taxes before the course

was by the Lagen (1998:1606) amending that law has

been applied to the sale, the provisions in force

disposal apply to the acquiring company.



To 27.



Real estate acquired before March 1983



section 39 in respect of property acquired before the

tax year for which the assessment was done in 1984 and which do not

is privatbostadsfastigheter valid-subject

40 section-instead of the provisions of Chapter 27. 4, 5 and 18 of the

the income tax Act (1999:1229) they're stock assets if the

be considered as such at the 1983 taxation or, if

assessment was not done then, by the 1982 assessment, as

applied under the repealed kommunalskatte Act (1928:370)

the entry into force on 1 July 1981 of the law (1981:295) amending

in that law.



A and tvåfamiljsfastigheter acquired before the year 1983



section 40 of An a-or tvåfamiljsfastighet as a physical person

held on January 1, 1983, which was the inventory assets in motion

and that the individual in question lived on throughout the years 1981

and 1982 is not stock availability if



1. the property was not written down at the end of 1982,

or



2. the natural person raised the amount by which the property

It was recorded at the end of 1982 as revenue at the 1984

tax assessment.



The first subparagraph shall not apply if the property during the year 1981 or

1982 was the subject of a different construction than normal maintenance

in the construction business of the taxpayer, his/her spouse

or of a closely held company where the taxable person or of his

husband was a business leader. With closely held companies referred to here

closely held company in accordance with paragraph 14 of the procedures of section 32

kommunalskatte Act (1928:370) in its version prior to

the entry into force of the Act (1999:1149) on the amendment of the law.



Shares in property management company acquired by the year 1983



section 41 in respect of interests in property management companies

acquired before 1983 apply instead of

the provisions in Chapter 27. 6, 7 and 18 of the income tax act

(1999:1229) as in force under the repealed

kommunalskatte Act (1928:370) before the entry into force on 1 July

1981 by law (1981:295) for the amendment of the law.



Inventory of properties acquired before 1991



section 42 If a property is inventory asset in such tomtrörelse,

building operating or trading in real estate that has begun

before 1991 and the property has been acquired before the business

began, the value of the property at the time of

the operation's beginning is calculated according to the provisions of

calculation of capital gain in points 1 and 2 (a) of

directions to 36 § in the repealed Act kommunalskatte

(1928:370) as in force before the entry into force on 1 July 1990

of the Act (1990:650) on the amendment of the law. This value is

then the property's cost.



To 28.



Retirement benefits before the year 1967



43 § § in the calculation of deductions under 44 for allocation to

Pension Fund and propagation of entry provisions for

pensions in accordance with paragraph 2 of the procedures of section 29 of the

kommunalskatte repealed Act (1928:370) and of disposable

pension funds must be declared as income under section 28 subsection 1.

that law, in the two rooms ', as amended by the Act (1967:546)

on the amendment of the law, in addition to what is stated in the said

team rooms, the following shall apply.



Has pledge of pension that is not associated with a license

made before 1967, shall-for the purposes of calculating an employer's

pension provision under the Act (1967:531) if securing the

the pension commitment, etc. and in the calculation of the accrued portion of

committed Board who backed by pension fund-take into account

even with such committed extensions that arise from

the cost of living increase until the time calculation

refers to. When calculating the pension is deemed to have begun to be paid before

on June 5th in 1955 paid because of commitment.



Retirement benefits before the year 1976



44 § in the case of commitment on pensions submitted in writing

before the year 1976 by the employer or the employee's past

employer the employer apply section 19, section 28, subsection 1.

point 1 of the instructions for section 22, paragraph 6 of the guidelines

to section 25 and paragraph 2 of the procedures of section 29 in the repealed

kommunalskatte Act (1928:370) in their version before

the entry into force on 1 January 1976 by Act (1975:1347) if

Amendment of the law to the extent specified in section 8 of the Act

(1976:1100) amending the Act (1975:1348) concerning the entry into force of

Act (1975:1347) amending the law in kommunalskatte.



To chapter 29.



Nutrient contributions etc. before March 1984




45 section in terms of support to traders for their

trade made before 1 July 1983 but during

a tax year for which the assessment was done in 1984,

apply as applicable under the repealed

kommunalskatte Act (1928:370) in its version prior to

the entry into force of the law (1983:311) concerning the amendment of the law.



Net interest income before the year 1992



46 section when a refund of such State interest subsidy for

residential purposes received before 1992 applied paragraph 4

the first paragraph of the instructions of section 23 of the repealed

kommunalskatte Act (1928:370) and section 3, subsection 4. the first subparagraph

the repealed Act (1947:576) if State income tax in their

version prior to the entry into force of the Act (1991:1832) to amend the

kommunalskatte Act and the Act (1991:1833) on the amendment of the law on

State income tax.



Support to credit institutions



47 § Refundable aid referred to in the repealed Act (1993:765)

on State aid to banks and other credit institutions, it shall

refunded amount is deducted.



Contributions from the Foundation, Swedish Film Institute before the year 1994



section 48 in respect of contributions paid from the Foundation, Swedish

The Film Institute before the year 1994 shall apply section 3 of the repealed Act

(1963:173) concerning the deduction of contributions to the Foundation in Swedish

The Film Institute, etc. as amended before the entry into force on 1

January 1994 of the Act (1993:1552) on the amendment of the law.



Business grants and more from the European Communities before the year 1997



49 § in the case of support from the European Community as a

Traders received for his trade before the year 1997

apply as applicable under the repealed

kommunalskatte Act (1928:370) before the entry into force on 1

January 1997 by Act (1996:1399) on the amendment of the law.



To 30.



Tax allocation reserves which have been taken over by a joint stock company



50 § in the case of tax allocation that has been taken over by a

limited liability company before 17 March 1998 concerns section 6 of the repealed Act

(1993:1538) if tax allocation in its version prior to

the entry into force of the Act (1998:643) concerning the amendment of the law.



Reserve Fund of the country's mortgage Department



51 section in the calculation under 30. section 5 of the income tax act

(1999:1229) of the maximum deduction for allocation to

tax allocation reserve, the excess of economic activity

be reduced by the amount that is reversed according to section 2 of the repealed Act

(1994:760) of the income tax rules for conversion of

country's mortgage Department.



Older takeovers of tax allocation reserve



52 section Have been taken under paragraph 5 of the tax allocation in the

repealed Act (1992:702) of the income tax regulations by reason

of some restructuring in the financial sector, etc.

the transferee Fund itself have made provisions and

deductions for provisions for the assessments which the deductions

actually relate to.



To chapter 33.



Reverse deduction of provision for tax equalization reserve



section 53 for the purposes of calculating the adjusted for interest distribution

the result according to chapter 33. paragraph 5 of the income tax Act (1999:1229)

the result is reduced by the deduction of the allocation to

Tax Equalization reserve returned under the repealed Act

(1993:1540) on the reversal of tax equalization reserve.



To 33 and 34.



Property acquisition before year 1996



the provisions of Chapter 54, section 33. §§ 15-17 and 34. 8-10 sections

income tax Act (1999:1229) shall not apply if the property

acquired before 1996.



To 37 Cape.



Mergers between financial associations before March 1956



55 § in the case of mergers between financial associations

implemented before 1 March 1956 applied what applied according to

the repealed kommunalskatte Act (1928:370) before the entry into force-

the 5 april 1957 by Act (1957:72) on the modification of that

team.



Mergers between agricultural societies under the older law



section 56 in the case of mergers under 87 § 1 mom. in the repealed

Act (1956:216) of agricultural funds the movement applied 2 § 4 mom.

in the repealed Act (1947:576) if State income tax in its

amended following the entry into force on 1 July 1987 of the law

(1987:657) for amendment of that law.



Mergers among savings banks under the older law and the takeover of



banking business before July 1987



57 § in the case of mergers pursuant to section 78 of the repealed Act

(1955:416) of savings banks and in the case of a banking company

before 1 July 1987, taken over another bank companies throughout

banking, apply 2 § 4 mom. in the repealed Act

(1947:576) if State income tax in its version prior to

the entry into force on 1 July 1987 of the law (1987:657) amending

in that law.



Mergers between financial associations under the older law



section 58 in respect of mergers pursuant to section 96 of the repealed Act

(1951:308) if economic associations apply as applicable

under paragraph 2 of subsection 4. in the repealed Act (1947:576) for State

income tax prior to the entry into force on 1 January 1988 by the law

(1987:1149) on the amendment of the law.



International mergers and divisions during the years 1995-1998



section 59 in respect of such international mergers and divisions

the meaning of the repealed Act (1994:1854) if

income taxation in cross-border restructuring operations

within EC and implemented during the years 1995-1998, applied

the repealed law.



Mergers before the year 1999



60 § in the case of mergers that have been carried out before in 1999-in

cases other than those referred to in paragraphs 55-59-applied the

provisions in force before the entry into force of the repealed

Act (1998:1603) on taxation in mergers, divisions and

business transfers.



To chapter 38.



International business acquisitions in the years 1995-1998



61 § in the case of such international business transfers

the meaning of the repealed Act (1994:1854) if

income taxation in cross-border restructuring operations

within EC and implemented during the years 1995-1998, applied

the repealed law.



To chapter 39.



Replacement of non-life insurance undertakings before the year 1983



62 § in the case of such a reserve of insurance undertakings as

referred to in section 17 of the Act (1982:728) for the inclusion of

the insurance business Act (1982:713) applicable provisions on

Security Fund in paragraph 2 of the procedures of section 30 of the

kommunalskatte repealed Act (1928:370) in its version prior to

the entry into force on 1 January 1983 by Act (1982:1087) if

Amendment of that law.



Technical provisions for his own account before 2002



63 section to determine what is meant by technical

provisions for own account apply for insurance companies

applying point 2 of the transitional provisions to the Act

(1999:600) if amendment of the insurance business Act (1982:713)

the provisions of paragraph 2 of subsection 6. the seventh paragraph in the repealed Act

(1947:576) if State income tax in its version prior to

the entry into force on 1 January 2000 of the Act (1999:1128) if

Amendment of that law.



Acquisition cost of the shares which are held by

investment undertakings



64 § Provision in chapter 39. section 19 of the income tax Act (1999:1229)

If the acquisition cost of the shares which are held by

investment undertakings by character replacement does not apply if

character substitution occurred before 1999.



To 41 and 42.



Interest compensation between 1991-1993



section 65 Has purchaser of bonds or of share in

Investment Fund referred to in Chapter 48. section 22, second paragraph

the income tax Act (1999:1229) during the years 1991-1993 left

the assignor compensation of accrued but not due

return, apply 3 § 6 subsection. in the repealed Act

(1947:576) if State income tax in its version prior to

the entry into force on 1 January 1994 of the Act (1993:1543) if

Amendment of that law.



To chapter 42.



Net interest income before the year 1992



66 § provision for repayment of interest subsidies received

before 1992, see paragraph 46.



To chapter 43.



Market listing before the year 1997



67 repealed by law (2005:1134).



To 44.



Periodic payment because of the sale before 1 July 1984



68 § in the case of periodic replacement due to divestments

before 1 July 1984 applied what applied in accordance with the

kommunalskatte repealed Act (1928:370) before the entry into force

on 1 July 1984 by law (1984:498) for amendment of that law.



Sales by the year 1991 as not been taxed by the year 1991



section 69 If an asset has been disposed of before the year 1991 and profits at

because of the divestment would be taken up as income pursuant to section 35 of the

the repealed kommunalskatte Act (1928:370) in its version prior to

the entry into force on 1 July 1990 by the law (1990:650) amending

in that law, but the tax due to the provisions of § 41

the first law of the specified wording did not happen last

at the 1991 assessment, the following will apply. Profit due to

the sale shall be entered as revenue in the first tax year

When any part of the remuneration may be appropriated. If the amount of the

size is dependent on some future event and intäktens

total amount cannot be determined, then, shall

additional amounts are taken into account the accounting period in which the amount might

be appropriated.



Additional benefits upon disposals before the year 1991



70 section of taxation because of a sale took place at 1991

or prior years taxation but a certain part of the remuneration

could not be taken into account, additional consideration must be taken into account

When it can be appropriated. Calculation of capital gain or

capital losses shall be made in accordance with the rules applicable

When the first installment of compensation was raised to taxation

with the exception of 35 § 3. the second paragraph of the repealed

kommunalskatte Act (1928:370) in its version prior to


the entry into force on 1 July 1990 by the law (1990:650) amending

in that law. The provisions of Chapter 57. income tax act

(1999:1229) shall not apply in the cases referred to in this

clause.



Acquisitions from some defunct limited company



71 section on capital assets were taken over in connection with such

takeover of the activities of a company referred to in Chapter 3. section 2 of the

and exit tax was not done at the takeover,

övertagaren shall be deemed to have occurred in the company's fiscal

situation in terms of acquisition cost and other things that affect

capital gain calculation.



To 45.



Real estate acquisitions from related parties, etc. before the year 1968



72 section Has a property acquired by purchase, barter or

similar manner before in 1968 and has the title deed of acquisition was sought

After the 8 September 1967, the property for the purpose of calculating

capital gain or loss is considered to be acquired by the

purchase, Exchange or similar acquisitions that occurred almost before its

from anyone other than a person mentioned below about



-the taxpayer acquired the property from parents, grandparents,

parents, spouse, descendant or spouse or offspring Holy masses withal

from the Corporation, partnership or cooperative society, as the

taxpayer alone or together with such persons,

directly or indirectly, on the basis of the total book

shares had a controlling interest in, or



-the real estate through the acquisition passed on limited liability companies.

partnership or business association, which the seller alone or

along with the above persons, directly or indirectly, had

such influence in, or on the estate, which the seller or

such a person was a partner in.



With land registration application on the same footing as other applications with an authority on

a particular action relying on detainee handling.



Repair and maintenance for State aid



the provisions of chapter 73, section 45. section 14 the first subparagraph

the income tax Act (1999:1229) on expenditure for repair and

maintenance in connection with state interest subsidy is also applied in

question on expenditure for repair and maintenance of State

support that could not be deducted because of the corresponding older

provisions.



To 45 and 46.



Acquisitions from some defunct limited company



section 74 If a näringsfastighet or Enterprise condominium was taken over

in connection with such a takeover of the activities of a

companies referred to in Chapter 3. 2 section and changed the character to

private residential and private condominium at

the takeover, the provisions in the second to fourth paragraphs

applied to determine the cost basis of

övertagaren. They shall, however, apply only if the market value at the

the takeover was above the company's charge amount in the case of

book value of capital assets or, in the case of

inventory assets.



Where the property or housing law a capital asset of

the limited liability company, the acquisition cost shall be reduced by 0.8 times

the difference between the market value and the cost amount.



Where the property or the condominium inventory assets of

the limited liability company, the acquisition cost is the carrying amount of

the company reduced by 2.307 times the difference between the

the market value and the book value.



Unless otherwise shown, the market value at the time of

question about real estate is deemed to have been a 133 per cent of

the assessed value, and in the case of condominiums 150% of

residential and commercial share of private housing company's retained

Fortune, estimated on the basis of the assessed value for the year

1994 and with respect to private housing company other

assets and liabilities in accordance with the financial statements for the year

completed prior to the beginning of 1994.



To 46.



Condominiums purchased from related parties in 1983



75 § disposed of a condominium that the taxpayer has

acquired in 1983 from a related person through the purchase,

replacement or in a similar way, the capital gain or

capital loss is calculated as if he had acquired the housing law

by the previous acquisition of that kind have been

from someone other than a related person in 1983 or

that has happened before in 1983.



The first subparagraph shall not apply if it is shown



1. that there arose a taxable capital gain for the

related person due to the transfer to the

taxpayer, or



2. that the related person's residence in the apartment

ceased or the taxpayer settled in the apartment in

close to the said transfer.



Related persons are counted for the purposes of this

clause the taxpayer's spouse, children and parents.



To Chapter 48.



Non-marketable securities acquired before 2 april

1971



76 section For such shares in limited liability companies, financial associations and

Swedish securities funds that acquired prior to april 2, 1971

and that is not marketable may cost at

the calculation of the capital gain or capital loss is determined to

three quarters of the value to which the percentage would be addressed

in determining the basis of assessment to the State property tax in 1976 or, in

question about stock that were listed on the stock exchange or subject to

similar listing on 31 december 1975 and participations in

mutual funds, two-thirds of that value.



Some timeshare sales and repurchases during the years 1973 and 1974



section 77 If taxable capital gain was realised on the disposal of

shares in 1973 according to § 35 3. ninth paragraph of the

kommunalskatte repealed Act (1928:370), as

the entry into force on 26 december 1973 of the Act (1973:1057) if

Amendment of that law but the profit according to the transitional provisions

to the latter Act was exempted from tax due

that buyback was done by 30 september 1974 to the same

purchase price and otherwise unchanged conditions, shall

taxation for later disposal of shares take place as if the

previous sale and repurchase had not taken place.



Convertible bonds purchased before 2 July 1980



section 78 of the convertible bonds purchased before 2 July

in 1980, the acquisition cost for the purpose of calculating the capital gain

and a capital loss to the market value determined on July 1

1985.



Shares in share savings funds earned prior to april 1984



section 79 for a share in such a stock purchase Fund referred to in the

repealed Act (1978:423) if tax breaks for certain

savings vehicles have been acquired through deposits before the year 1984,

shall, if he so requests, in which acquisition cost

in calculating the capital gain or loss is considered



-the market value of the unit by the end of the fifth calendar year

After the year for which sparskattereduktion was granted, or



-the value of the share at the end of the year for which

sparskattereduktion was enhanced with the return during the

the subsequent five years.



If the share was acquired in the first quarter of 1984, shall, if

the taxpayer requests it, as acquisition cost at

the calculation of the capital gain or capital loss is deemed to



-the market value of the unit at the end of 1988, or



-the value of the share at the end of March 1984, increased by

return to the year 1988.



Warrant bonds acquired before 1 July 1985



80 section regarding capital loss on disposal of a debt

published in association with warrants without warrant

disposed of applied-if the decision on the issuance of the debenture

taken by the general meeting or the Board of directors after 5

December 1984 and debt acquired before 1 July 1985

-the fourth subparagraph of paragraph 4 of the guidelines to section 36 of the

kommunalskatte repealed Act (1928:370) in its version prior to

the entry into force on 1 July 1985 by the law (1985:307) amending

in that law.



Shares acquired in 1993 by parcel of Association bank



section 81 of the shares obtained by the shift of the Centre of

Union Bank's assets according to Chapter 11. section 10 of the repealed

Union Bank Act (1987:620), as acquisition cost

deemed acquisition cost for shares in the Central

Union Bank.



Shares that are shifted out of the employee Fund



section 82 of the shares obtained from the delegation for distribution

of some funds from the former employee funds shall

the acquisition is considered to be zero. The same applies to shares

obtained by the transfer referred to in the repealed

the Act (1992:1091) of the income tax regulations on the distribution of

shares in some cases.



Mergers between financial associations before 1993



section 83 in respect of mergers between financial associations that have taken place

before 1993 shall apply instead of the provisions of Chapter 48.

section 10 of the income tax Act (1999:1229) as in force on

acquisition cost for shares in the takeover Association

before the entry into force on 1 January 1993 of the Act (1992:1344) on

change in the law (1947:576) for State income tax.



Shares acquired by the country's mortgage Department's transformation

1994/1995



section 84 of that borrower has obtained as a result of

the restructuring operation described in the repealed Act (1994:758) on conversion

of the country's mortgage Department in the economic society

referred to in paragraph 2 of the same law, the acquisition cost is considered to be

zero.



Shares obtained through dividends in some cases before the year 1999



the provisions of chapter 85, section 48. section 8 of the income tax act

(1999:1229) shall apply also when the shares have been distributed before

in 1999, the dividend referred to in paragraph 3 of subsection 7. Fourth

the paragraph in the repealed Act (1947:576) on State income tax

as amended before the entry into force on 1 January 1999 of the law

(1998:1606) concerning the amendment of the law.



To Chapter 49.




International cooperative exchanges in the years 1995-1998



86 § in the case of international cooperative exchanges referred to in

the repealed Act (1994:1854) if income tax at

cross-border restructuring operations in the EC and who have been

in the years 1995-1998, implemented the repealed Act and

the provision in section 6, subsection 1. in the repealed Act (1947:576) om

State income tax as amended before the entry into force on 1

January 1999 of the law (1998:1606) amending the latter law.



If the provision in the first subparagraph, it follows that at a

the sale of a share of an amount relating to the capital gain on

because of the disposal of shares in the acquired company at a

international cooperative bytes shall be entered, the following applies.

The amount shall not be included as revenue at the disposal of

share if the share is constitutes a and, if

marknadsnoterad, the conditions of 25 a Cape. section 6 of the income tax act

(1999:1229) are met. However, this does not apply if the

received the share in the acquiring company paid as

remuneration for the shares which were inventory assets. Lag (2003:225).



Shares acquired under the rule or rule group structure and

loss rule before 1997



87 § on the newly issued shares were acquired before 1997 at a

change of shares and both 2 § 4 mom. ninth or tenth paragraph

and section 27 4 mom. in the repealed Act (1947:576) for State

the income tax act in force before the entry into force on 1 January

1997 by Act (1996:1227) on the amendment of the law was

applicable to the sale, the following applies. As

acquisition cost of the shares is considered to be the market value of the

sold the shares in the rights issue enhanced with any cash

remuneration from the sale which has been taken up as income.



Shares acquired according to the structure of the rule before the year 1999



88 § About newly issued shares have been acquired before the year 1999 at a

such replacement of the shares on which the provisions of paragraph 27 of subsection 4. in

the repealed Act (1947:576) if State income tax has

applied, shall, unless the section 87 applies, the provisions

in force at the change apply to

acquisition cost of the shares.



Subsequent intercompany andelsavyttring by merger under

1 January-19 March 1999



section 89 in respect of the disposed shares received by a

intercompany andelsavyttring for a fusion carried out

during the period 1 January-19 March 1999-in

rather than the provisions of Chapter 49. section 22 of the income tax act

(1999:1229)-provision of section 19 of the repealed Act

(1998:1601) for suspension of taxation on share changes in its

version prior to the entry into force on July 5, 1999 to the law

(1999:645) concerning the amendment of the law.



To 50.



Tax Equalization reserve in partnership



90 section when adjusting the acquisition of share in

trading companies under 50. 5 and 6 of the income tax act

(1999:1229) as well as according to 92 and 93 section, anskaffningsutgif-

ten be increased by an amount equivalent to the portion of a provision

to the tax equalisation reserve which, under the repealed Act

(1993:1540) on the reversal of tax equalization reserve shall not be

returned to duty.



Acquisitions from some defunct limited company



§ 91 If a partnership has taken over the activities of a

limited company in such a way as indicated in Chapter 3. section 2 and

shares in the company have been contributed to the trading company

from shareholders, in calculating a partner's adjusted

acquisition cost of the shares in the company under 50.

the income tax Act (1999:1229) contribution should be determined by

based on the part of the owner charge amount for the contributed

the shares.



Some older acquisition



§ 92 for a share in a partnership has acquired prior to

the end of the fiscal year for the trading company which closed

prior to March 1, 1988, shall be adjusted

the acquisition cost is calculated at the end of the

fiscal year (closing date). The calculation shall be made using the

the basis of the unit cost and the increase or

reduction in the taxpayer's capital on-hand in the company, which

had occurred until closing day. If the balance is

negative, the adjusted cost basis of

the closing date is deemed to be zero. The adjusted

the acquisition closing date shall then be added to the

basis for adjustments under 50. 5 and 6 §§

the income tax Act (1999:1229) for the time thereafter.



When the capital proceeds at closing date is determined, the inventory,

work in progress, assets and liabilities are stated at the

tax values. If the statement for tax purposes

not done on an accrual basis,

prepaid expenses and income as well as accrued income and

costs are not counted.



The company sold off by the end of 1989 such

assets referred to in section 93 applies in addition to what is being said there.



§ 93 Of trading company before the end of the year 1989 has divested

assets acquired before August 19, 1988, if

the provisions of § 35 2-4. in the repealed municipal tax

Act (1928:370) as in force prior to 1 July 1990 was

applicable to the sale and taxation on the basis of

divestment of assets have occurred recently at the 1990

assessment, shall be adjusted on the unit acquisition cost

basis of accounting the results of the sale,

Although this is not permitted by section 92. From the results, a

amount equal to the depreciation or impairment losses of

the asset made in the accounts after the closing date will be deducted

by.



§ 94 if he requests it, 92 and 93 of the not

applied.



To 51.



Sale of shares in Swedish trading company before 21

September 1999



95 § in the case of sale of shares in Swedish trading company

before 21 september 1999 apply as applicable under paragraph 2 of

the repealed Act (1992:1643) on specific rules for

taxation of income from partnerships in some cases.



To 53.



Transfers of assets by the year 1999



the provisions of chapter 96 § 53. the income tax Act (1999:1229)

does not apply to transfers of assets by the year 1999.



The transfer of assets from 1 January-19 March 1999



section 97 in respect of transfers of assets while the 1

January-19 March 1999 for such a Swedish limited liability company, a

such American economic association or Swedish

trading company as a foreign legal entity, directly or

indirectly, owns shares in respect of the provisions in Chapter 53. 3-5

and 10 of the income tax Act (1999:1229) instead of

the provisions in Chapter 53. 8 and 11 of the income tax Act, if

assignor or anyone related to the transferor, directly

or indirectly, owns shares in the foreign legal

the person.



To 55.



Compensation for damage that occurred before May 1999



section 98 in respect of compensation from insurance as a

securities companies signed in accordance with the provision of Chapter 55.

paragraph 5 of the income tax Act (1999:1229) shall not apply

the provisions of Chapter 55. 5-10 of the income tax act of such

compensation relating to damage that occurred before May 1999.

The same applies to the compensation referred to in Chapter 55. section 11 of the

the income tax act.



To 57.



Shares acquired through tax-free dividends before 1999



§ provision of Chapter 99 57. section 4, second subparagraph

the income tax Act (1999:1229) does not apply to the shares

acquired through dividend prior to 1999.



Save space with dividend for year 1993



100 § when calculating dividend pursuant to Chapter 57 saved space.

section 10 of the income tax Act (1999:1229), for the period up to and including year

in 1993, the taxable person may apply paragraph 3 of subsection 12. fourth subparagraph

1 in the repealed Act (1947:576) if State income tax in

as amended before the entry into force on 1 July 1994 by the law

(1994:778) concerning the amendment of the law.



Save space with dividend for year 1994



section 101 in the calculation of the dividend according to Chapter 57 saved space.

section 10 of the income tax Act (1999:1229), for the period up to and including year

in 1994, the taxable person may apply the provisions of § 9 of the

repealed the Act (1994:775) on the calculation of the capital base at

taxation of shareholders in closely held businesses in its version prior to

the entry into force on 1 January 1995 of the Act (1994:1859) if

Amendment of that law.



Partial disposal before the year 1997



section 102 if the taxpayer or a loved one has sold

part of the shares of a corporation during the tax year 1996

and any portion of a capital gain was taken up as income from employment

on the basis of the provisions of paragraph 3 of subsection 12. in the repealed Act

(1947:576) on State income tax, on the sale of

the remaining shares in lieu of the five-year period in 57.

section 22 of the income tax Act (1999:1229) cover a period of ten years.



The first subparagraph shall apply for tax year 2006.

Act (2005:1134).



To chapter 58.



The insurance agreement and technical guidelines



103 § What is said in chapter 58. section 18 of the income tax act

(1999:1229) if the insurance contract and insurance technical

guidelines apply during the years 2000 and 2001 instead

technical grounds, when the insurer applies

point 2 of the transitional provisions to the Act (1999:1123) if

Amendment of the insurance business Act (1982:713).



To 61.



Older interest subsidised loans



section 104 in the valuation of interest rate benefit referred to in Chapter 61. section 15

the income tax Act (1999:1229) shall, in respect of loans taken

up before 5 december 1986 instead of the prime lending rate at

the loan at this time used the closest equivalent rate.



Company cars of the 1996 model




section 105 in the valuation of the company car to the new car prices on cars

of the 1996 model is adjusted to take account of the changes in

the sales tax that was done by the law (1996:833) if

Amendment of the Act (1996:537) amending Act (1978:69) if

the sales tax on motor vehicles.



To Chapter 62.



Periodic support committed before 9 november 1973



106 § in the case of periodic payments due to binding

obligation incurred before 9 november 1973 shall apply

What applied under the repealed Act kommunalskatte

(1928:370) and the repealed Act (1947:576) for State

the income tax act in force before the entry into force of the law

(1973:1113) on the amendment of kommunalskatte law and the law

(1973:1114) concerning the amendment of the law on the State income tax.



To chapter 63.



Special allowance



107 repealed by Act (2000:805).



Chapter 5. Provisions on how the repealed laws in some cases

shall apply



Purchase of own shares



Article 1 for the purposes of paragraph 1 (a) of the guidelines to section 22 of the

the repealed kommunalskatte Act (1928:370) shall

exit tax not be performed if a limited company referred to Chapter 7. paragraph 3 of the

the first paragraph of the Swedish companies Act (1975:1385) or 6 a kap. paragraph 3 of the

first subparagraph insurance business Act (1982:713) divests

the company's shares. The same shall apply when the company entrusts

options, futures, or similar instrument, the underlying

assets consist of shares. Act (2000:79).



section 2 If a shareholder transfers a qualified share referred to

in section 3, paragraph 12 (a) mom. in the repealed Act (1947:576) for State

income tax for the company and the company then assigns

its own stock to him, the company acquired

the stock is considered to be a qualified share of the shareholder in the case

the company transferred its shares would have been qualified

If he still held it. Act (2000:79).



section 3 except as provided in section 3, paragraph 12 (b) mom. second subparagraph, second

the meaning of the repealed Act (1947:576) for State

income tax, capital gains realised on the sale of a

qualified share to share the company of its own shares

be treated as dividends. Act (2000:79).



paragraph 4 for the purposes of section 24, subsection 2. in the repealed Act

(1947:576) on State income tax, the sale cannot be considered

When a corporation referred to in Chapter 7. paragraph 3 of the first

subparagraph, the companies Act (1975:1385) or 6 a kap. paragraph 3 of the first

the paragraph insurance business Act (1982:713) leaves the own

shares. The same applies when the company passes on options, futures

or similar instruments whose underlying assets consist

of such shares. Act (2000:79).



§ 5, for the purposes of the provisions of section 24 4 mom. third

the paragraph in the repealed Act (1947:576) on State income tax

shall not be liable to for premium

the company receives when issuing an option whose

underlying asset consists of the issuing company's

the company's shares. Act (2000:79).



section 6, If a corporation referred to in Chapter 7. section 3(1)

the companies Act (1975:1385) or 6 a kap. section 3(1)

the insurance business Act (1982:713) disposes of own shares, shall

the repealed Act (1998:1600) where taxation at

transfers at undervalue is not considered applicable to

the transfer. The same shall apply when the company entrusts

options, futures, or similar instrument, the underlying

assets consist of shares. Act (2000:79).



Transfer to the price of a property that is inventory access



section 7 If a property that is inventory asset are transferred on 7

December 1999 or later in price in accordance with the provisions

in the repealed Act (1998:1600) where taxation at

transfers at undervalue shall, instead of what is being said in

paragraph 17 of that law, tax depreciation made in

taxation but not in the accounts be returned to

taxation. The same applies in the case of

tax depreciation which has not been made in the accounts

According to paragraph 23 of the repealed Act (1998:1603) on taxation

in case of mergers, divisions and business transfers in the event that such

property is transferred by a transfer of activity after that

point in time. Act (2000:79).



The application of paragraph 3 of subsection 8. in the repealed Act (1947:576) om

State income tax



section 8 for the purposes of paragraph 3 of subsection 8. the third subparagraph of

repealed Act (1947:576) for State income taxes, with

closely held companies, of course, such an undertaking referred to in section 3, paragraph 12 (a) mom.

the fourth paragraph of the repealed law on State income taxes.

Act (2000:79).



Deductions for capital losses



§ 9 instead of what is said in paragraph 27 of subsection 5. the first and second

paragraphs of the repealed Act (1947:576) for State

the income tax Act, the following shall apply. Loss on marknadsnoterad

access referred to in paragraph 27 of subsection 1. the same law as well as the loss of

shares in Swedish limited liability companies which are not marknadsnoterad

the respective proportion in the foreign legal person who is not

marknadsnoterad may be deducted against capital gains on such

assets. However, this does not apply to such access as referred to in

27 § 6 subsection. the same law. Act (2000:541).



Deductions for certain changes



section 10 for the purposes of paragraph 3 of the guidelines to section 23 of the

the repealed kommunalskatte Act (1928:370), with the

in its operations, of course, the taxpayer's

trade or business. Act (2000:541).



Application of the law (1998:1601) for suspension of taxation

at the cooperative exchanges and the law (1998:1602) for suspension of beskatttningen

at the cooperative acquisitions within corporate groups



section 11 for the purpose of paragraph 13 of the Act (1998:1602) for suspension of

taxation on share transfers within groups of companies applies, in

rather than what it says in the third paragraph, paragrafens

the following.



A prerequisite for a claim referred to in paragrafens

the second subparagraph shall be granted is that during the tax year

immediately preceding the tax year in which the shares will be distributed have not been

incurred losses of income source of the purchasing company

or of a company to which the purchasing company can

leave group contributions with deduction for the tax year

When the distribution is made. Act (2000:541).



section 12 for the purposes of paragraph 10(2) the repealed Act

(1998:1602) for suspension of taxation on share tranfers

within corporate groups shall, if he so requests, what

about mergers also apply if the selling company ceases

to exist by such divisions as specified in section 5 of the

repealed Act (1998:1603) on taxation in mergers,

divisions and business acquisitions. This only applies if the

acquiring companies immediately after Division belong to the same

Group to which the selling company.



The selling company's profit is allocated to the takeover

companies in relation to the capital transferred to

each company.



What is said about the acquiring company in a merger case

each of the acquiring companies at a fission.

Act (2000:1342).



section 13, for the purposes of section 14 of the repealed Act (1998:1602) about

deferral of taxation on share transfers within groups of enterprises

shall, if he so requests, what is said about mergers

also apply if it divested the company ceases to exist

through such divisions as specified in section 5 of the repealed Act

(1998:1603) on taxation in mergers, divisions and

business transfers. This only applies if each of

the takeover the companies belonging to the same group as the selling

the company. What is said about the acquiring company at a

Fusion applies each of the acquiring companies at a

fission.



Capital gain on the shares actually sold is allocated to

the acquiring companies in relation to the capital

transferred to each company. Act (2000:1342).



section 14 if the taxpayer requests that the provisions of section 13 shall

applied, applies to what is said in the case of sequence in section 15

2 of the third paragraph of the repealed Act (1998:1602) for suspension of

taxation on share transfers within corporate groups also in

question on shares held in an acquiring company after a

fission. Act (2000:1342).



section 15 if the taxpayer requests that the provisions of section 13 shall

applied, applies to what is said in the case of capital gains on fusion in

19 section the repealed Act (1998:1601) for suspension

with taxation at the cooperative exchanges also profit from fission to

the part group parent company is acquiring companies.

Act (2000:1342).



Benefits of training and unemployment



section 16, for the purposes of section 19 of the repealed Act kommunalskatte

(1928:370) shall to the taxable income is not counted

special support to participants in



1. vocational rehabilitation,



2. labour market training,



3. other courses within the framework of an employment market

software,



4. work experience, or



5. datorteks activity.



This also applies to such special assistance to

participant's escorts or to students with disabilities at

education in primary school, secondary school or equivalent

training.



To taxable income shall not be counted

development allowance payable under the Act (2000:625) about

labour market policy programmes. Act (2000:1342).



Transitional provisions



2000:79



This law shall enter into force on 10 March 2000. The new

provisions, except for Chapter 5. section 7, apply to circumstances

that occurred after the entry into force.



2000:541



1. this law shall enter into force on 1 July 2000.



2. The new provisions in Chapter 5. 9 and 10 section shall apply to the

the 2001 tax on disposals that occurred each

change activities started from 1 January 2000.




3. The new provision in Chapter 5. section 11 shall apply to the 2001 and

prior years ' assessments. If not the selling and the buying

the company requests otherwise, the new provision only

apply if shares in the purchasing company is awarded after

the entry into force.



2000:805



This law shall enter into force on 1 January 2003 and applied

for the first time at the 2004 assessment.



2000:1342



1. this law shall enter into force on 1 January 2001.



2. the provisions of Chapter 5. 12-15 § § apply to mergers and

divisions conducted after the end of the year in 1998.



3. the provisions of Chapter 5. section 16 shall apply to remuneration

paid after August 1, 2000.



2001:360



This law shall enter into force on 1 July 2001 and applied first

at the 2002 assessment.



2003:225



This law shall enter into force on 1 July 2003 and applies to

disposals after its entry into force.



2004:791



This law shall enter into force on 1 January 2005 and shall apply

for the first time at the 2006 assessment.



2005:1134



This law shall enter into force on 1 January 2006 and shall apply

first time at the 2007 assessment.