Form KU31 (Swedish: KU31-blankett) is the statement of earnings (kontrolluppgift) covering dividends etc. on shares and other equity rights. It is submitted to Skatteverket by whoever pays the dividend, for example an unlisted limited company paying dividends to its shareholders. It is used to pre-fill recipients' tax returns.
For the statement to be correct, the company must know who owned the shares at the time of the dividend, with correct identity numbers. That information is found in the share ledger. Special rules apply to owners in a close company; see Skatteverket for current rules.
A dividend is when a limited company distributes part of its profit to its shareholders.
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Form KU32 is an information return to Skatteverket on disposals of shares and similar rights and of claims.
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A close company is a company in which four or fewer owners together hold more than half of the votes.
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A share ledger is a record of a company's shares and who its shareholders are.
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