Form KU32, also called the KU32 form, is an information return to Skatteverket on disposals of shares and similar rights and of debt claims, such as a sale or a redemption of shares. It is normally filed by the intermediary, such as a bank, and supports the seller's tax return.
KU32 differs from Form KU31, which concerns dividends. In a transfer of shares in an unlisted company, the seller must show their acquisition cost, supported by the share ledger. Skatteverket has the current rules.
Form KU31 is a statement of earnings to Skatteverket on dividends and similar on shares and equity rights.
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A transfer of shares means shares change owner, for example through a sale, gift or inheritance.
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Average acquisition cost (GAV) is the average price you have paid for your shares.
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Redemption of shares means the company redeems and repays certain shares to the owner.
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