Submit N3A appendix to Inkomstdeklaration 1 to Skatteverket

The N3A appendix is an appendix (form) submitted by partners in handelsbolag (trading partnerships) and kommanditbolag (limited partnerships). It is an appendix to the income tax return (Inkomstdeklaration 1), which is submitted by private individuals to Skatteverket (the Swedish Tax Agency) with a basis for taxation from the business.

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What should N3A appendix contain?

The purpose of the N3A appendix is to calculate the tax for a partner in handelsbolag and kommanditbolag based on the part that the partner has in the company. The size of that part, surplus or deficit, is stated in the section Beräkning av resultat (calculation of income).

The N3A appendix shall also contain information on the capital base for interest distribution, deficits that affect the acquisition cost, deficits that do not affect the acquisition cost, capital base for the expansion fund, calculation of the acquisition cost for trading companies, expansion fund and other information. The calculation of the tax for the co-owner is made on the basis of the size of the surplus or deficit and after Skattemässiga justeringar (tax adjustments).

The surplus or deficit based on the N3A appendix is noted in the private income tax return Inkomstdeklaration 1 and becomes part of what is the basis for tax for you as an individual. The tax is paid to Skatteverket.

Who must declare and submit N3A appendix to Inkomstdeklaration 1?

All private individuals who are partners in handelsbolag (trading partnerships) and kommanditbolag (limited partnerships) must submit the N3A appendix together with their private income tax return (Inkomstdeklaration 1).

When should N3A appendix to Inkomstdeklaration 1 be submitted?

N3A appendix to Inkomstdeklaration 1 must normally 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.

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Dates for submitting N3A appendix to Inkomstdeklaration 1

  • N3A appendix to Inkomstdeklaration 1 for January - December 2022 shall be submitted no later than May 2 2023. Create reminder
  • N3A appendix to Inkomstdeklaration 1 for January - December 2023 shall be submitted no later than May 2 2024. Create reminder
  • N3A appendix to Inkomstdeklaration 1 for January - December 2024 shall be submitted no later than May 2 2025. Create reminder

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