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Sale of shares and other securities

If you have sold listed shares in Swedish companies, or Swedish part-ownership rights other than fund units, and have lived in Sweden at any time since 1 January 2006, you must declare the sale in Sweden.

Part-ownership rights include, for example, subscription rights, equity index bonds, options or futures with shares or share indexes as the underlying asset. If you have sold listed shares in a foreign business, or foreign part-ownership rights (not fund units) and have lived in Sweden at any time since 1 January 2006, you must declare these if they were acquired during the time you lived in Sweden. Certain tax agreements limit Sweden´s entitlement to levy tax on your sales. Profits are taxed at 30 %. Losses are deductible under certain conditions.

Declaring sale of securities in the "Inkomstdeklaration 1" form

You normally receive statements from Swedish banks etc. that show which securities you have sold during the income year. The Swedish Tax Agency also receives these statements. These statements, however, are not shown in the income specification included with your tax return. You must therefore personally decide what to declare based on your statements.

  • You must declare the sale in the 2017 tax return if it took place during 2016. Use form K4 (SKV 2104).
  • If you have sold unlisted shares, you should instead declare these on form K12 (SKV 2112)(does not apply to shares in close companies).
  • Information on how to declare securities can be found in the brochure entitled Försäljning av värdepapper (SKV 332). (Only available in Swedish)

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