preliminärt uppskov
Skriven av Henk83 den 25 januari, 2024 - 13:49
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Hej,
Me and my wife have recently moved back to our home country (The Netherlands) after having lived and worked in Sweden for six years.
We sold our Swedish apartment in November, so we now have to pay vinstskatt on the profit we have made from the sale.
In the Netherlands, we have moved back into the house that we already owned before we came to Sweden, so we haven't bought a new house, nor are we planning to do so. Still, I understand that we have the possibility to delay paying of the vinstskatt by one year, by requesting a "preliminärt uppskov".
So, my question is: could there be any (tax) advantage/disadvantage in paying the vinstskatt next year instead of now, given the fact that we will not have any taxable income in Sweden anymore in 2024?
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Hi,
You cannot apply to defer the tax since you need to buy a new home earliest the year before the sale and latest the year after. If you sold 2023 you need to have bought a house during the period 1 of January 2022 to 31 of December 2024.
Kind regards
Daniel
Daniel Andersson är skattejurist hos Skattepunkten AB
Hej Daniel,
To get a "slutligt uppskov", yes. But I'm talking about a "preliminärt uppskov". As described here:
https://www.skatteverket.se/privat/fastigheterochbostad/forsaljningavprivatbostad/uppskov/preliminartuppskov.4.5c281c7015abecc2e201786.html
Hej!
You can apply for preliminärt uppskov this year but if you have not bought a home before the 31 of December 2024, you need to tax the capital gain in 2025.
Kind regards
Daniel
Daniel Andersson är skattejurist hos Skattepunkten AB
Hej Daniel,
Yes, that is how I understood it also. My question was if there could be some advantage or disadvantage in paying the tax next year instead of this year, given the fact that we will not have any taxable income in Sweden in 2024.
Hej,
Since it is a capital gain, the tax rate is the same so it will not make any change if you pay the tax this year or next year.
Kind regards
Daniel
Daniel Andersson är skattejurist hos Skattepunkten AB
Hej Daniel,
Thanks for your answer!
One more question: I understand it is also possible to request "uppskov" retroactively, in case you already paid the vinstskatt but then buy a new house during the year after you sold your old house. Is this also possible if you are limited taxable? So, concretely: suppose we will buy a new house in the Netherlands this year, will we still be able to request "uppskov" in Sweden for the vinstskatt on our old Swedish residence, even though we are not resident and/or "obegränsat skattskyldig" in Sweden anymore?
And finally: are there any concrete plans to make changes to the vinstskatt in the coming years that you are aware of?
Hej,
It is correct you can ask for the uppskov retroactively even if you are not obegränsat skattskyldig in Sweden. You just ask for something called omprövning.
I´m not aware of any changes in the future.
Kind regards
Daniel
Daniel Andersson är skattejurist hos Skattepunkten AB
Tack så mycket, Daniel!