K-forms Overview

K4 — Försäljning av värdepapper m.m.

SKV 2104

Reports the sale of securities and financial instruments— shares, bonds, funds, options, warrants, and cryptocurrency — held in a traditional brokerage account (aktie- och fondkonto). Also handles voluntary reversal of uppskov from share exchanges (andelsbyten).

Who files it: Anyone who sold stocks, bonds, derivatives, or crypto from a regular brokerage account during the tax year.

Key rules: Uses the average cost method (genomsnittsmetoden). For listed shares, you may opt for the schablonmetoden (20% of sale price as cost basis). Sections cover listed stocks (A), bonds (C), and crypto/unlisted securities (D).

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K10 — Kvalificerade andelar (Fåmansföretag)

SKV 2110

Reports dividends and capital gains on qualified shares (kvalificerade andelar) in a closely held company (fåmansföretag). Under the 3:12 rules, excess dividends above the gränsbelopp (threshold) are taxed as earned income (tjänsteinkomst) rather than capital income.

Who files it: Owners of qualified shares in a fåmansföretag — typically someone who works in or controls the company. One of the most common K-forms for business owners.

Key rules: The 5-year rule, the principal rule vs. the simplification rule (huvudregel vs. förenklingsregeln), and the split between capital and earned income portions all affect how much tax you pay.

K12 — Okvalificerade andelar (Onoterade företag)

SKV 2112

Reports dividends and capital gains on non-qualified shares (okvalificerade andelar) in unlisted companies. These are taxed entirely as capital income at 30%, without the 3:12 earned-income split that applies to K10.

Who files it: Individuals who own or sell shares in an unlisted company that does not qualify as a fåmansföretag under the 3:12 rules.

K13 — Andelsbyte (Kvalificerade andelar m.m.)

SKV 2113

Handles share exchanges (andelsbyten) involving qualified shares in fåmansföretag — typically during corporate restructurings, mergers, or similar events where shares in one company are exchanged for shares in another.

Who files it: Shareholders in fåmansföretag who exchanged or restructured qualified shares during the tax year.

K2 — Uppskov (bostad)

SKV 2102

Manages uppskov (deferral of capital gains tax) when selling a private home and buying a replacement. Used to make a provisional uppskov final, reverse it voluntarily (frivillig återföring), or handle reversals due to inheritance, gifts, or foreign replacement properties.

Who files it: Anyone with an existing uppskovsbelopp from a prior home sale who needs to adjust, finalize, or reverse the deferral.

Key rules: You must buy a new home within the required timeframe. The deferred gain is subject to a yearly interest-like charge. Voluntary reversal lets you pay the tax in a year that suits you.

K5 — Försäljning av småhus

SKV 2105

Reports the sale of a house, villa, or owner-occupied apartment (ägarlägenhet) that qualifies as a private residence (privatbostad). Calculates capital gain or loss and allows you to request uppskov if buying a replacement home.

Who files it: Individuals selling a private home that meets the privatbostad criteria. Use K7 instead for business property.

Key rules: 22/30 of the capital gain is taxable at 30%. Selling costs (broker fees, advertising) and improvement costs (renovations made while you owned the property) reduce the gain.

K6 — Försäljning av bostadsrätt

SKV 2106

Reports the sale of a cooperative apartment (bostadsrätt) that is a private residence. Calculates gain or loss and allows uppskov if buying a replacement home.

Who files it: Individuals selling a private bostadsrätt. Use K9 for oäkta bostadsrätt or K8 for näringsbostadsrätt (business use).

Key rules: Monthly fee portions for repairs and maintenance affect the cost basis. Capital contributions (capitaltillskott) to the housing association are deductible. Same 22/30 rule and 30% tax rate as K5.

K7 — Försäljning av näringsfastighet

SKV 2107

Reports the sale of a business property (näringsfastighet) — real estate used in your business or enskild näringsverksamhet.

Who files it: Sole proprietors or individuals selling property that has been part of their business activities. Not for pure private homes (use K5).

K8 — Försäljning av näringsbostadsrätt

SKV 2108

Reports the sale of a bostadsrätt used in business (näringsbostadsrätt) — a cooperative apartment that has been part of your business operations.

Who files it: Individuals (often sole proprietors) selling a bostadsrätt that has been part of their business. Rarely needed by private individuals.

K9 — Oäkta bostadsrätt / bostadsförmån

SKV 2119

Reports the sale of an oäkta (non-genuine) bostadsrättor taxable housing benefit (bostadsförmån) from such a property. These have special tax rules and are often taxed more like shares than like regular housing.

Who files it: Individuals selling or receiving benefits from an oäkta bostadsrätt — for example, a company-owned apartment with special legal status. A niche form that most private individuals will never need.