Deklaration av utomlands assets

Hej!

1 Det är väldigt svårt att svara på utan att göra en mer ingående utredning av trusten, i vissa fall bortser man från trusten vilket innebär att du ska redovisa som om du ägde den direkt, ibland blir beskattningen bara när du tar ut pengarna när du tar ut pengarna.

2 Om du äger lägenheten så ska du redovisa detta som en enskild näringsverksamhet i Sverige.

3 För att kunna redovisa detta i Sverige behöver en sammanställning av inkomsterna och utgifterna. Om du betalat skatt i Sydafrika kan du begära avräkning i Sverige, du behöver så den sydafrikanska deklarationen och ett slutskattebesked.

Mvh
Daniel

Hej Daniel..

Tack så mycket att du har svarat... Jag har pratat med min accountant i SA som fixa alla min skatt grejer där... och frågade om hon vet vad gäller... hon vet inte om svensk skatt, men hon skrev till mig, vilken trust jag har, vad jag betala etc och föklarade vad trust account är... om det är ok, ska jag klistra in vad hon har sagt till mig... det är på engelska... 

With regards to your taxes in SA, you are up to date up to and including Feb2020 so nothing to worry about there. Because you are not a tax resident here, you are only required to declare your SA earning etc on the SA tax return, which is essentially any distributions from your Trust, rental profit from the two partnerships ( which are now sold) and capital gains tax. I can gladly forward you the tax assessments from 2013.

Unfortunately I have no knowledge of the Swedish tax laws and how they deal with your income and can only suggest that you attempt to contact an accountant in Sweden and we can provide the necessary information re your SA earnings. I do not know whether or not Sweden require to declare the foreign income?

The trust is a discretionary trust of which you are the sole beneficiary. 

A trust is an arrangement that allows someone to hold assets (without owning them) for the benefit of the trust beneficiaries. ... A trust beneficiary is entitled to benefit under the trust arrangement, from vested or discretionary rights determined by the trust deed.

In your case the trust holds a property, receives rental income, and then distributes that profit to you as the beneficiary. You are taxed on that distribution even if you haven’t drawn the profits and you are then able to draw them out at will.

Tror du jag skulle gå och prata med någon på skatteverket om det?

Tack förr att du lyssna på mig... En till fråga.. kan du föklara för mig på LÄTT svenska vad en Trust account är så att jag kan beretta för andra som inte vet...  

mvh

Jay  

Hej Jay,

Utifrån det du skriver så skulle jag säga att du ska skatta för inkomsterna oavsett om du tagit ut pengarna eller inte. Orsaken är att du är beneficiary. Jag skulle därför råda dig att kontakta Skatteverket så att redovisningen blir korrekt.

Lite allmänt kan man säga att en trust än en form av organisation som förvaltar egendom åt dig. Sverige har dock inte någon riktigt motsvarighet vilket gör det problematiskt att översätta till det svenska skattesystemet.

Mvh
Daniel

Tack Så mycket igen.... detta är lite headache för mig... ganska stressed out... 

hoppas jag kan fixa detta... tack igen

Hej Daniel... 

still battling with this and its affecting me mentally and physically... i have a few more questions if its ok... 

1: i apparently need to anmälla for a voluntary disclosure.... there is a form to fill out... summary of income and expeditures... i sent this to my tax person in south africa, to ask if she can put in the relevant numbers as i dont have ANY numbers at my disposal... she came back to me saying that they dont have the relevant boxes for her to fill in, and she sent me an excel spreadsheet of income (after deductions) and tax paid ... which is zero, as the income falls below the tax threshold of south africa... So .. what happens in this instance... this is the same for every year i will need to go back... 

2: is there a minimum tax threshold in sweden? will the fact that i  am below SA tax threshold have anything to do with my declaring in sweden or tax bracket in sweden?

3: I ALSO have an investment property in Poland.... its more of an hotel room... it earns a "rental" from the hotel.. ALL i have is the tax return from poland with ONLY Income (there are zero deductions) and the tax paid on this income in poland.... i dont know where to put these amounts on the forms provided in the självrättelse section...  here is the link to the form.... 

https://skatteverket.se/download/18.5b35a6251761e69142049f3/1613571098737/1.%20Sammanställning%20inkomster%20och%20utgifter%20inför%20självrättelse.pdf

lastly... should i need to hire a tax expert such as yourself.and your company. what costs would i be looking at? 

thanks again for your time.... i know i have more questions but will start with these.. 

also i just realised its all in english... i hope its ok.... i just started typing while thinking in english ... sorry

mvh

Jason

Hej Jason,

1 You would need to find out all the incomes even if they are under the South African threshold.

2 Sweden have threshold also but inly for incomes from work, not capital incomes.

3 This should be reported on an NE since in Sweden this would be considered a self-employment.

Since you case is rather complicated, I would recommend you contact an expert. I can help you, but I need to see how much information it s and how many year to give you an estimate. If you register on our webpage as a client, I would be able to give you a price after I have seen all information.

Mvh
Daniel