Sold an apartment in Sweden for loss in the Financial Year?

How to calculate Profit or Loss when you sell an Apartment in Sweden:

• + Selling Price of Apartment
• – Your purchase price
• – Selling expense (Brokerage Fee)
• – Improvement cost
• – Kapitaltillskott (You get this value from BRF)
• – Share of internal repair fund at the time of sale + share of internal repair fund at the time of purchase (Old BRF has this fund; New BRF doesn’t have this)
• + Reversal of deferral amount (if you have used deferral of profit to buy this current apartment)

The above values are entered into form K6 online, and your final loss value goes to section 8.5 under deduction capital.

Practical Ideas:

1. Get help from your broker to fill in form K6:
   https://www.skatteverket.se
   
2. Kapitaltillskott: When you pay avgift, you have repaid BRF loans. This can be used as a deduction. BRF submits a form called KU 55 to Skatteverket, which has this value (You can also ask for this form from BRF). Hence, this value shall come automatically in your K6 form online directly, and please check it.

Efficient Tax Planning:

1. If you have previously sold an apartment/villa in Sweden and deferred the profit, this can be subtracted against the loss.
2. If two people own the apartment, the loss can be divided, and each person can get 30% back up to 100,000 SEK (based on the below calculation).
3. In the real calculation of capital: Section 7 income from capital – Section 8 deduction from capital happens (Only for Nerdy people; else ignore this). From this value only, the below calculation happens.

More information on Skatteverket Page:
https://www.skatteverket.se