K13 is a form from Skatteverket that is attached to the income tax return. It is used by shareholders in close companies who have disposed of qualified shares through a share exchange (Swedish: andelsbyte), and in certain similar situations.
Completing the form requires information on which shares were exchanged, when it happened and at what value. A share ledger with a complete history makes it easier to gather this information. Current rules and instructions are available from Skatteverket.
Qualified shares are shares in close companies covered by the so-called 3:12 rules.
Read more
A close company is a company in which four or fewer owners together hold more than half of the votes.
Read more
A share exchange means shares in one company are exchanged for shares in another company instead of cash.
Read more
The threshold amount sets how much dividend or gain in a close company is taxed as capital income.
Read more
Streamline the management of your ownership with an online digital share register – get started for free in minutes and let our guides help you easily handle everything from ownership changes to complex processes such as share issues, whether you are a large or small company.
🏢 Stora Nygatan 33, 411 08, Gothenburg
✉️ info@nvr.se