Frivillig rättelse

Dear Steve,

In 2013 you can make a Frivillig rättelse för the income years 2007-2011.

The dividends that you have not declared are small. I am certain that your Frivilliga rättelse will not lead to any investigation by Skatteverket of years before 2007.

The last income year we had wealth tax in Sweden was 2006, so you are only obliged to notify Skatteverket about your taxable income.

many thanks Ove for your prompt reply to my enquiry! :)

One further question if I may....the source of my funds was the sale in dec 2002 of a property overseas, a year after I moved to Sweden.

I realise now that the capital gain on the property was taxable here ( which is a high % of the total as the property had been owned for 20+ years) , and am concerned that if skatteverket ask for/find out the source , that i will be liable for payment of this large sum......OR is it now irrelevant as it's over 10 years ago? ;)

thanks again,

Steve

Hello again,

as I told you in my last answer you can in 2013 make a Frivillig rättelse for the income years 2007-2011. Skatteverket can normally not investigate earlier income years. Only if the tax you would have to pay that income  year, if you had declared the capital gain, would be more than SEK 379 000 , you can be liable for payment.