The K10 appendix is an appendix (form) to the income tax return (Inkomstdeklaration 1) which is submitted by private individuals to Skatteverket (the Swedish Tax Agency) with a basis for taxation of private ownership in a small aktiebolag (limited company).
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What should K10 appendix contain?
K10 appendix to Inkomstdeklaration 1 shall contain information used to calculate tax on dividends made during the past year and to calculate what scope there is for making dividends for lower taxation for future dividends (so-called low-taxed dividend space).
As a business owner, you can choose to use one of two types of rules for calculating the tax: dividend alternative 1 - the simplification rule or dividend alternative 2 - the main rule. The basic principle is that alternative 1 should be chosen from a tax perspective if you have not made any major salary payments from the company, to yourself and/or any employees. Option 2 should instead be chosen if you have made larger salary payments from the company, to yourself and/or any employees. Note that if you are a partner in several companies, only option 1 can be used for one of these companies and option 2 must be used for the others.
The appendix must be filled in even if no dividend has been paid. For each year that you fill in and submit the appendix, the low-taxed dividend space is calculated and becomes larger and can be used to make dividends from the company to yourself at a lower tax rate.
Who must declare and submit K10 appendix to Inkomstdeklaration 1?
All private individuals who own a small aktiebolag (a so-called limited liability company) must submit the K10 appendix together with their private income tax return (Inkomstdeklaration 1).
When should K10 appendix to Inkomstdeklaration 1 be submitted?
K10 appendix to Inkomstdeklaration 1 must be submitted to Skatteverket once a year at the same time as the private income tax return Inkomstdeklaration 1 is submitted. Inkomstdeklaration 1 is normally submitted at the beginning of May. The declaration day, the last day to submit the declaration, is usually the 2nd of May. If the 2nd is a Saturday, Sunday, or public holiday, the declaration day is normally the closest following weekday.
Other important reports for companies that must submit K10 appendix to Inkomstdeklaration 1
- Årsredovisning shall be submitted by aktiebolag (limited companies) and in some cases other forms of company to Bolagsverket.
- Inkomstdeklaration 2 must be submitted by aktiebolag (limited companies) and ekonomisk förening (incorporated associations) to Skatteverket.
- Momsdeklaration quarterly must be submitted by companies that must report VAT on a quarterly basis to Skatteverket.
- Arbetsgivardeklaration must be submitted by companies that have employees and pay salaries or fringe benefits to them to Skatteverket.
Dates for submitting K10 appendix to Inkomstdeklaration 1
- K10 appendix to Inkomstdeklaration 1 for financial year 2022 shall be submitted no later than May 2 2023. Create reminder
- K10 appendix to Inkomstdeklaration 1 for financial year 2023 shall be submitted no later than May 2 2024. Create reminder
- K10 appendix to Inkomstdeklaration 1 for financial year 2024 shall be submitted no later than May 2 2025. Create reminder