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Sweden Investment Tax Guide 2026
K4, 30% Capital Tax, Genomsnittsmetoden, Crypto & Foreign Brokers
30% tax on capital income, the mandatory average-cost method pooled across all your brokers, the 20% schablonmetoden when it pays off, kvittning and the 70% loss quota, the 0.4% fund schablonintäkt, crypto on K4 section D and the foreign-withholding credit - all in Inkomstdeklaration 1 with bilaga K4
Last updated: · Covers income year 2025, declared in spring 2026. Informational only - not tax advice.
THE ESSENTIALS FOR THE 2026 RETURN (INCOME YEAR 2025)
FOREIGN BROKERS FILE NO KONTROLLUPPGIFTER - AND CAN NEVER BE AN ISK
Revolut, IBKR, Degiro, Trading212 and eToro file no kontrolluppgifter with Skatteverket - nothing is pre-filled, and you fill in the K4 yourself, sale by sale. Under the ISK act (2011:1268) an account at a foreign broker can never be an ISK - it is an ordinary depå account subject to capital-gains tax. And the average-cost method requires one single average omkostnadsbelopp per instrument - pooled across all your brokers and accounts.
30% ON CAPITAL INCOME - LOSSES QUOTED TO 70%
A surplus of capital income is taxed with a separate state tax of 30% (IL 65 kap. 7 §) - no municipal tax. Losses on listed shares and equity funds first offset gains on listed equity instruments in full; the remainder is deductible at 70%. If the whole capital category ends in a deficit you get a tax reduction: 30% up to 100,000 kr and 21% above - a deficit can not be carried forward.
DEADLINE 4 MAY 2026 · E-SERVICE OPENS 17 MARCH
Inkomstdeklaration 1 for income year 2025 is due by 4 May 2026 (2 May is a Saturday). The e-service opens 17 March 2026; approve digitally without changes by 31 March and the refund arrives in April. The K4 goes in via the e-service (manually or by SRU import) or via Filöverföring - and don't forget the annual 0.4% schablonintäkt on fund units you held on 1 January, foreign brokers included.
Why declaring foreign investments in Sweden is hard
- -No kontrolluppgifter from foreign brokers: nothing is pre-filled - every sale, dividend, interest payment and schablonintäkt has to be computed and reported by you
- -The average cost pools across all brokers: buy the same share at two brokers and one single average omkostnadsbelopp must be computed - each broker's own figures are no longer correct
- -Different loss quotas per asset class: listed shares 70% after kvittning, listed Swedish debt instruments 100%, crypto always 70% - sections A, C and D are treated differently
- -Currency conversion per trade date: both legs are translated to SEK at Riksbanken's mid rate for their own dates - and even a currency exchange can itself be a taxable disposal
- -K4 logistics: the right section (A/C/D), whole kronor, net of commissions, the 300-row e-service cap and the SRU format for file import - easy to get something wrong
What Tax-Wizard does for you
✅ Automatic calculations
- Genomsnittsmetoden per IL 48 kap. 7 § - one average omkostnadsbelopp per instrument of the same class and type, pooled across all your brokers
- SEK conversion at Riksbanken's mid rate for each leg's own trade date, with the 30-day rule for exchanged proceeds
- Schablonmetoden (20% of net sale proceeds) applied automatically per disposal where it gives a lower gain - only where it is allowed
- The correct K4 section per instrument (A/C/D) so Skatteverket's kvittning and 70% kvotering come out right
📄 A return-ready output
- The K4 as an SRU file for import into the e-service or upload via Filöverföring, plus a reviewable XLSX
- INK1 box map: 7.1 schablonintäkter · 7.2 interest and dividends · 7.4/8.3 section A · 7.2/8.1 section C · 7.5/8.4 section D
- Per-country foreign-withholding summary with treaty caps (15%, UK 5%, AT 10%) for Övriga upplysningar / SKV 2703
- Warnings: the 300-row cap, staking/mining, konstaterad P2P losses and 1 January fund holdings that trigger schablonintäkt
Losses - kvittning and kvotering (IL 48 kap. 20-21 §§)
Losses on listed shares and equity funds are first offset in full (100%) against the year's gains on listed equity instruments (and gains on unlisted shares). Skatteverket: "If the gain is not enough to absorb the loss, the remainder may be deducted at 70 percent" - the quoted remainder is deductible against all other capital income (interest, dividends, schablonintäkter). The quotas differ per asset class:
| Asset class | Offset vs listed equity gains | Quota beyond that |
|---|---|---|
| Listed shares / equity funds / equity ETFs | 100% | 70% |
| Fixed-income fund holding only Swedish SEK claims | - | 100% vs everything |
| Listed Swedish debt instruments (bonds) | - | 100% (48 kap. 23 §; exception: premium bonds 70%) |
| Unlisted shares | 5/6 | 5/6 × 70% ≈ 58.33% |
| Crypto and other assets (K4 section D) | - | Always 70%, even against crypto gains |
Capital deficit - tax reduction of 30% / 21%
If the whole capital category turns negative you get a tax reduction against tax on employment/business income and property charges (IL 67 kap.): 30% of a deficit up to 100,000 kr and 21% of the part above 100,000 kr. The reduction is not paid out if it cannot be used, and a deficit cannot be carried forward to later years.
The 2025 interest-deduction limitation (unsecured loans: 50% for income year 2025, 0% from 2026) targets interest expenses only - capital losses on securities are unaffected.
Worked example - kvittning, kvotering and deficit
Gains on listed shares 20,000 kr; losses on listed shares/ETFs 50,000 kr; interest income 5,000 kr.
1) Kvittning at 100%: 20,000 kr of the loss absorbs the gains → 30,000 kr left.
2) Kvotering: 30,000 × 70% = 21,000 kr deductible → offsets the 5,000 kr of interest → capital deficit 16,000 kr.
3) Tax reduction: 30% × 16,000 = 4,800 kr off the tax on your salary. Skatteverket does all of this automatically - but only if the K4 sections are filled in correctly.
Funds & ETFs - the 0.4% schablonintäkt (IL 42 kap. 43-44 §§)
Anyone holding fund units - ETFs included - on 1 January is assessed an annual deemed income of 0.4% of the units' value at the start of the year. It is taxed as capital at 30% → effectively 0.12% of the value per year, reported in INK1 box 7.1 "Schablonintäkter". Swedish institutions file kontrolluppgifter and box 7.1 comes pre-filled - but for funds held at foreign brokers you must compute and add the amount yourself.
| Situation | Schablonintäkt? | Reporting |
|---|---|---|
| Fund/ETF units on a depå at a Swedish bank/broker on 1 Jan | Yes - 0.4% | Pre-filled in box 7.1 via kontrolluppgift |
| Fund/ETF units at a foreign broker (IBKR, Degiro...) on 1 Jan | Yes - 0.4% | Self-computed, added to box 7.1 |
| Units bought during the year (not held on 1 Jan) | No | No schablonintäkt for that year |
| Funds inside an ISK or kapitalförsäkring | No | The ISK/KF schablon applies instead |
Accumulating and distributing funds are treated identically
The schablonintäkt is identical for accumulating and distributing funds - Sweden has no special regime like Germany's Vorabpauschale. The only difference is that distributing funds additionally pay dividends taxed at 30% in box 7.2. On sale, normal rules apply: equity-fund units are delägarrätter → K4 section A (schablonmetoden allowed!); pure fixed-income fund units follow the debt-instrument rules.
Worked example - accumulating ETF at a foreign broker
You held ETF units worth 200,000 kr on 1 January 2025 at IBKR. Schablonintäkt = 0.4% × 200,000 = 800 kr → added by you to box 7.1 → tax 30% = 240 kr (0.12% of the value). Tax-Wizard computes the amount from your 1 January holdings.
Cryptocurrency - K4 section D, 30% gains / 70% losses
For tax purposes crypto assets are "other assets" (IL 52 kap.; HFD 2018 ref. 72) - not equity instruments, not debt instruments, not foreign currency. They go on K4 section D: gains are taxed at 30% (box 7.5), losses are deductible at only 70% (box 8.4) - and the quota applies even against gains on other crypto. Genomsnittsmetoden is mandatory per cryptocurrency (helper form SKV 2198) and schablonmetoden may not be used. Since income year 2025 K4 section D accepts decimal quantities - 0.25 BTC no longer has to be rounded.
Which events are taxed
| Event | Taxable? | Treatment |
|---|---|---|
| Buying crypto with fiat | No | Builds the average cost basis |
| Selling for fiat | Yes | K4 section D, 30% / 70% |
| Swapping crypto → crypto | Yes | "Simultaneously a sell transaction and a buy transaction" - sale price = SEK market value of what you receive |
| Paying with crypto | Yes | Disposal at the goods'/service's market value |
| Lending / depositing into a DeFi pool where the borrower freely disposes | Yes | A disposal per the 2021-11-09 position statement |
| Staking rewards | Yes - as yield | Capital income in box 7.2 at market value when the reward becomes disposable; that value becomes the cost basis at a later sale |
| Airdrops / hard forks (no consideration required) | Not at receipt | Cost basis 0 kr - the entire later sale price becomes gain |
| Transfers between your own wallets | No | Not a disposal |
The 70% quota bites hard on crypto
Unlike listed shares there is no full offsetting within crypto: gains are counted at 100% but losses at only 70% - even when gain and loss arose on different coins in the same year. A 50,000 kr BTC gain + a 50,000 kr ETH loss = a net surplus of 50,000 − 35,000 = 15,000 kr taxed at 30%, despite breaking even in your wallet.
Mining is hobby income - form T2, not K4
Mining is normally taxed as employment income (hobby) on form T2 (SKV 2051), exceptionally as business income. The cost basis of mined coins at a later sale = their SEK market value at allocation. Hobby deficits carry only five years against future hobby surpluses. Tax-Wizard flags mining transactions - they are not part of the K4 computation.
DAC8/CARF: platform reporting from 2026
For income year 2025 nothing is pre-filled from crypto exchanges. From calendar year 2026 platforms begin filing kontrolluppgifter on crypto assets under DAC8/CARF (first appearing in the 2027 declaration) - the information gap is closing, but the duty to declare is already yours.
Worked example - swapping BTC → ETH
Buy 0.5 BTC for 150,000 kr and 0.5 BTC for 250,000 kr → average 400,000 ÷ 1.0 = 400,000 kr/BTC.
Swap 0.25 BTC into ETH when 0.25 BTC is worth 120,000 kr → disposal: sale price 120,000, cost basis 0.25 × 400,000 = 100,000 → gain 20,000 kr on K4 section D (quantity 0.25 - decimals allowed) → tax 6,000 kr. The ETH takes a 120,000 kr cost basis - even though you never touched fiat.
Derivatives, CFDs, options, futures & certificates
Derivatives are classified by their underlying asset - which determines both the K4 section and the loss quota. Equity/index underlying → equity instrument (section A) with full offsetting against share gains; interest/currency underlying → section C; commodity/crypto underlying and unlisted instruments → section D (70%).
Classification by underlying
| Underlying asset | Instruments (listed) | K4 section |
|---|---|---|
| Share or equity index | Options, futures, warrants, CFDs, bull/bear certificates, mini futures | A (equity instrument) |
| Interest rate or currency | Interest/currency options, currency futures, currency CFDs, currency warrants | C (debt instrument) |
| Commodity or crypto - plus unlisted instruments | Commodity options/futures, bitcoin certificates, crypto trackers (XBT-style) | D (70% losses) |
CFDs - Skatteverket treats several brokers' CFDs as listed
"If the CFD contract has a share or share index as its underlying asset, the contract is regarded as an equity instrument and taxed under the share-gain rules." Skatteverket explicitly regards CFDs from CMC Markets, IG Markets, Skilling and RoboMarkets as marknadsnoterade → K4 section A with full offsetting against share gains. For other CFD brokers the status is unclear (→ section D if unlisted); currency-pair CFDs belong in section C. Tax-Wizard classifies by underlying and flags unclear brokers.
Expired options = a disposal at 0 kr
Letting a bought option expire worthless counts as disposing of it for 0 kr - the loss (the premium) goes on K4 in the applicable section. An exercised call: the premium is added to the acquired share's cost basis (no separate disposal). Writers: the premium is taxed the year the obligation ends (term ≤ 1 year). Futures are taxed when the position is closed. Schablonmetoden is not allowed for options, futures or warrants.
⚠️ Crypto certificates get neither offsetting nor fund rules
Skatteverket's own worked example puts a bitcoin certificate on K4 section D (IL 52 kap.): losses are quoted to 70% and the certificate qualifies for neither equity-instrument offsetting nor the fund schablonintäkt - even though it trades on an exchange as an "ETN".
Bonds & foreign currency - K4 section C
Sales of listed bonds and foreign currency are reported on K4 section C ("Marknadsnoterade obligationer, valuta m.m."). Gains flow into box 7.2, losses into box 8.1. Losses on listed Swedish debt instruments are 100% deductible (IL 48 kap. 23 §; exception: premium bonds at 70%) - and for foreign-currency claims Skatteverket says the same: "a loss on a listed claim in foreign currency shall be deductible at one hundred percent" (for unlisted foreign claims, the 2022-10-07 position statement grants the exchange-rate component 100%).
| Situation | Treatment |
|---|---|
| Bond coupon interest | Interest income at 30%, box 7.2 |
| Sale/redemption of a listed bond | K4 section C; gain → 7.2, loss → 8.1 (100% for listed Swedish ones) |
| Zero-coupon bonds | No annual accrual - the entire value increase is taxed as interest at sale or redemption |
| Premium bonds (premieobligationer) | Prize draws tax-free (EEA-issued); selling the bond itself = capital gain, losses quoted at 70% |
| Exchanging currency → currency (even without SEK) | Taxable disposal → K4 section C, genomsnittsmetoden per currency |
| Margin/spot forex trading | Capital income, K4 section C, taxed the year the position closes |
The 30-day rule - skip the separate currency calculation
If foreign-currency sale proceeds are converted to SEK within 30 days, the actual conversion rate is used as the sale price - no separate capital-gain computation on the currency leg. Hold the currency longer and a later conversion becomes its own disposal of the currency (section C). Currency intended for personal living costs during a temporary stay abroad is exempt (IL 54 kap.). Tax-Wizard applies the 30-day rule to proceeds automatically.
Worked example - USD proceeds
You sell US shares and receive 10,000 USD on 3 March; you convert to SEK on 18 March (within 30 days) → the actual conversion rate becomes the K4 sale price - no separate USD gain. Had the dollars sat until October, the conversion would be reported as its own disposal of USD on section C, using the average cost of your dollars.
Dividends & the foreign-withholding credit (avräkning)
Dividends are taxed at 30% on the gross amount and reported in INK1 box 7.2 "Ränteinkomster, utdelningar m.m.". Swedish payers file kontrolluppgifter (KU31) and box 7.2 comes pre-filled; dividends received via foreign brokers you add yourself, translated to SEK at the rate of the day you could dispose of the amount (the cash principle). Foreign withholding tax is credited through avräkning under the Foreign Tax Credit Act (1986:468).
How the credit works
| Rule | Content |
|---|---|
| Treaty cap | Only withholding up to the treaty rate is creditable - normally 15% on dividends (incl. the US); deviations: UK 5%, Austria 10% |
| Excess withholding | Tax above the treaty rate is never credited in Sweden - it must be reclaimed from the source country (e.g. 30% US withholding without a W-8BEN: only 15% is credited, the rest is reclaimed from the IRS) |
| Spärrbelopp (ceiling) | The credit is limited to the Swedish tax attributable to the foreign income; the ceiling is deemed to be at least 500 kr. With a capital deficit the credit is at most 500 kr |
| Carry-forward | Uncredited foreign tax may be saved and credited at the latest in the fifth following tax year |
| How to claim | Automatic when the tax appears on a kontrolluppgift; for foreign brokers you claim it yourself - under Övriga upplysningar or on form SKV 2703 (country + amount) |
Worked example - a US dividend
Dividend of 1,000 USD gross, 15% (150 USD) withheld in the US with a W-8BEN on file. In Sweden: 30% tax on the SEK gross in box 7.2; a credit for the 150 USD equivalent → effectively 15% left to pay in Sweden. Without a W-8BEN, 30% is withheld - but only 15 percentage points are creditable; the rest must be reclaimed from the IRS.
⚠️ Capital deficit? Then the credit is nearly worthless
With a capital deficit (e.g. large quoted losses) there is no Swedish capital tax to credit against - the credit is then capped at 500 kr. Unused foreign tax can, however, be carried forward for up to five years. Tax-Wizard aggregates withholding per country and warns when the 500 kr cap threatens to apply. Dividends from unlisted Swedish companies are taken up at 5/6 (25% effective).
Interest & P2P lending
Interest income is taxed at 30% with no exempt threshold (IL 42 kap. 1 §) and belongs in box 7.2. Swedish banks and platforms withhold 30% preliminary tax and file kontrolluppgift KU20 → pre-filled. Interest from foreign accounts, brokers and P2P platforms (Mintos and others) is not pre-filled - you add it to 7.2 yourself, converted to SEK per payment date.
| Income | Tax | Reporting |
|---|---|---|
| Interest from a Swedish bank | 30% | KU20 → pre-filled in 7.2 |
| Interest on cash at a foreign broker (IBKR, Trading212...) | 30% | Self-reported in 7.2 |
| P2P interest (Mintos, PeerBerry, Bondora...) | 30% | Self-reported in 7.2; foreign withholding → avräkning |
| Credit loss on a P2P loan (definitively established) | Deduction at 70% | K4 section D with a sale price of 0 kr |
⚠️ P2P defaults: only once the loss is konstaterad
A loss on a loan claim is deductible only once it is definitively established (konstaterad förlust) - a final write-off or the borrower's bankruptcy, not merely late payments. Unlisted claims are quoted at 70% (IL 48 kap. 24 §) and reported on K4 section D with a sale price of 0 kr; for foreign-currency loans the 2022-10-07 position statement grants the FX component 100%. The claim should be a security acquired as an investment - purely private loans risk a denied deduction. Tax-Wizard only includes losses the platform has written off and flags the rest for review.
Worked example - Mintos
2,000 kr of Mintos interest during 2025 → self-reported in box 7.2 → 30% tax = 600 kr. A 5,000 kr loan is finally written off → K4 section D: sale price 0 kr, cost basis 5,000 kr → loss of 5,000 kr, deductible at 70% = 3,500 kr.
ISK - schablon taxation (and why your foreign broker is not an ISK)
Inside an investeringssparkonto nothing is capital-gains taxed and nothing goes on K4 - instead an annual deemed income is assessed: the capital base (asset value at the start of each quarter + the year's deposits, divided by 4) × (the government borrowing rate on 30 November of the prior year + 1 percentage point, floor 1.25%). For income year 2025 the rate is 2.96% (SLR 1.96% + 1) → an effective tax of about 0.89% of the base; for 2026 it becomes 3.55%.
| Income year | Schablon rate | Tax-free allowance (fribelopp) |
|---|---|---|
| 2025 | 2.96% (SLR 1.96% + 1 pp) | 150,000 kr |
| 2026 | 3.55% (SLR 2.55% + 1 pp) | 300,000 kr |
The allowance (IL 42 kap. 47-49 §§, from 1 January 2025) is shared across ISK, kapitalförsäkring and PEPP and applied automatically by Skatteverket. The schablonintäkt is pre-filled in box 7.1 via the institution's kontrolluppgift.
A foreign broker can never be an ISK
Under the ISK act (2011:1268) only Swedish investment firms, credit institutions and fund companies - or a foreign firm's Swedish branch - may provide an ISK. Holdings at IBKR, Revolut, eToro, Trading212 and the like are therefore always ordinary depå holdings: every sale belongs on K4, dividends and interest in box 7.2, and fund units trigger the 0.4% schablonintäkt. That is exactly the reporting Tax-Wizard builds for you - ISK accounts at Swedish institutions stay out of the input.
K4 & e-filing - three routes into Skatteverket
Form K4 (SKV 2104) and the INK1 boxes
| K4 section | Content | Gain → INK1 | Loss → INK1 |
|---|---|---|---|
| A | Listed shares, equity funds/ETFs, equity-index bonds, equity derivatives | 7.4 | 8.3 |
| B | Reversal of deferred amounts (share exchanges) | 7.4 | - |
| C | Listed bonds, currency etc. | 7.2 | 8.1 |
| D | Other securities and other assets - e.g. crypto (decimal quantities since income year 2025) | 7.5 | 8.4 |
Columns per row: quantity, designation, sale price (net of commission, whole kronor), cost basis, gain, loss. Schablonintäkter belong in box 7.1. Box numbers are year-specific artifacts - re-check against the year's form.
Three ways to file the K4 digitally
| Route | How | Best when |
|---|---|---|
| 1. E-service, manual | Type the K4 rows directly in the Inkomstdeklaration 1 e-service | Few trades |
| 2. E-service, SRU import | Import an SRU file - "the amounts are fetched automatically". The import replaces existing K4 data; max 300 rows (warning at 270) | Many trades - Tax-Wizard's main route |
| 3. Filöverföring | Upload INFO.SRU + BLANKETTER.SRU via the Filöverföring e-service | More than 300 rows, or agency workflows |
⚠️ The SRU file is a draft - you sign on Mina sidor yourself
A file-delivered declaration or annex becomes a draft at Skatteverket: you must log in to Mina sidor, review it and sign the declaration yourself. Tax-Wizard never submits anything on your behalf - we generate the material (SRU + XLSX), you review and sign. Only one K4 per person in the e-service; if you filed via Filöverföring/paper, do not fill it in there again.
Key dates - the 2026 declaration (income year 2025)
| Date | Event |
|---|---|
| 13 February 2026 | Interest starts accruing on residual tax above 30,000 kr |
| 3-6 March 2026 | Declaration delivered to digital mailboxes (registered by 1 March) |
| 17 March 2026 | The Inkomstdeklaration 1 e-service opens; paper declarations mailed 17 March - 15 April |
| 31 March 2026 | Approve digitally without changes → refund 7-10 April |
| 4 May 2026 | Filing deadline (2 May is a Saturday) |
| 1 June / 15 June 2026 | Extension / agency extension (anstånd / byråanstånd) |
Frequently asked questions
Must I use the average-cost method (genomsnittsmetoden)?
Yes - genomsnittsmetoden (IL 48 kap. 7 §) is the main method: one single average omkostnadsbelopp per instrument of the same class and type, pooled across all your brokers, accounts and depots. The only alternative is schablonmetoden (IL 48 kap. 15 §): 20% of the net sale proceeds as deemed cost - optional per disposal, but only for listed equity instruments. It does not apply to crypto, bonds, futures, options or warrants.
Does Skatteverket see my foreign-broker trades?
Not for income year 2025: foreign brokers file no kontrolluppgifter, so nothing is pre-filled - you report every sale on K4 and every dividend/interest payment in boxes 7.1-7.2 yourself. Sweden does receive account data under CRS, and under DAC8/CARF crypto platforms begin reporting from calendar year 2026 (first in the 2027 declaration). The information gap is closing - but the duty to declare is yours regardless.
How is US withholding on dividends credited?
Foreign dividends are taxed at 30% on the gross in box 7.2. Foreign withholding is credited under the Foreign Tax Credit Act (1986:468), but only up to the treaty rate - normally 15% (US with a W-8BEN); deviations: UK 5%, Austria 10%. Tax above the treaty rate must be reclaimed from the source country. With a capital deficit the credit is at most 500 kr; unused tax carries forward up to five years. Without a kontrolluppgift you claim the credit yourself via Övriga upplysningar or SKV 2703.
What if my losses exceed my gains?
Losses on listed shares/equity funds are first offset 100% against gains on listed equity instruments; the remainder is quoted to 70% and deducted against other capital income. If the whole capital category ends in a deficit you get a tax reduction against tax on employment income: 30% up to 100,000 kr and 21% above. The reduction is not paid out in cash and a deficit cannot be carried into the next year.
Can I use schablonmetoden for crypto?
No. Skatteverket is explicit: "Schablonmetoden ... may not be used when you report cryptocurrency." Crypto is an other asset (IL 52 kap.) on K4 section D with the mandatory average-cost method per currency - 30% on gains, losses deductible at only 70%, even against gains on other crypto.
Can my foreign broker account be an ISK?
No. Under the ISK act (2011:1268) only Swedish institutions or a foreign firm's Swedish branch may provide an ISK. Holdings at IBKR, Revolut, eToro or Trading212 are ordinary depå holdings: sales on K4, dividends/interest in 7.2, fund units trigger the 0.4% schablonintäkt. The ISK schablon (2.96% for 2025, 150,000 kr allowance; 300,000 kr from 2026) applies only to genuine Swedish ISK accounts.
Swedish-English glossary
| Omkostnadsbelopp | Acquisition cost (basis) | Genomsnittsmetoden | Average-cost method |
| Schablonmetoden | 20% deemed-cost rule | Avyttring | Disposal |
| Kvittning / kvotering | Offsetting / quota reduction | Underskott av kapital | Capital deficit |
| Delägarrätt | Equity instrument | Fordringsrätt | Debt instrument |
| Kontrolluppgift | Third-party information return | Marknadsnoterad | Listed / quoted |
| Avräkning | Foreign tax credit | Schablonintäkt | Deemed (notional) income |
Sources
- Inkomstskattelag (1999:1229) - riksdagen.se (chapters 42, 48, 52, 65, 67)
- Skatteverket - Kvittning och kvotering (loss offsetting and quotas)
- Skatteverket - Kryptovalutor (cryptocurrency)
- Skatteverket - Fonder (the 0.4% schablonintäkt)
- Skatteverket - Investeringssparkonto (ISK)
- Lag (2011:1268) om investeringssparkonto - riksdagen.se
- Skatteverket - Utländsk valuta (the 30-day rule, Riksbanken mid rates)
- Skatteverket - CFD-kontrakt (CFDs)
- Skatteverket - Avräkning av utländsk skatt (foreign tax credit)
- Lag (1986:468) om avräkning av utländsk skatt - riksdagen.se
- Skatteverket - Form K4 (SKV 2104)
- Skatteverket - Teknisk information om filöverföring (the SRU spec)
- Skatteverket - Dates for the 2026 declaration
- Skatteverket - New crypto reporting rules (DAC8/CARF)
- Riksbanken - Interest and exchange rates (daily mid rates)
Ready to declare?
Upload your broker files and Tax-Wizard builds your K4: the average cost pooled across all brokers, schablonmetoden where it pays off, the right A/C/D sections, Riksbanken rates per trade date, schablonintäkter for box 7.1, a per-country avräkning summary - and an SRU file to import into the e-service or deliver via Filöverföring.
Start now →This guide is informational and does not constitute tax advice. It covers income year 2025 (declared in 2026); verify your specific situation with a Swedish tax advisor. INK1 box numbers can change between years - re-check against the year's form.
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