Tax & Annual accounts
Real estate fee for houses and Private housing
You create a sub-appendix by pressing the paperclip icon from Reconciliation BS - Overview or Reconciliation BS - Appendices.
This appendix is used to calculate this year's real estate tax for houses and private housing. You need to be on an account or account group starting with 25XX to be able to create the appendix.
Enter the value year, non freehold property, building value, land value and owned share. The appendix calculates the real estate tax based on the current tax rate.
The values for calculating property taxes are often updated every year. For information and examples, see the information on skatteverket's page on Real estate tax and fees (in Swedish).
Note that if a tax assessment unit contains several residential buildings, each residential building must be entered on a separate line in the appendix in order to calculate the correct basis.
If you have an opening balance in an account linked to this appendix, you should add a line to the main appendix where you specify the opening balance separately as this amount is not included in the reconciliation amount from the tax appendix.
This is to prevent a difference in the year-end period when we make the rebooking to tax account 2510.
Field explanations
Value year
The value year represents a building's "effective age" and is used to assess the condition and value of the building. The value year is not always the same as the year of construction – it is an "adjusted year" that reflects the actual condition and standard of the building. The starting point is the year of construction (when the building was erected), but if the building has been renovated or improved, the value year can be adjusted forward.
Non freehold property
Non freehold property means that a building is owned by someone other than the person who owns the land on which it stands. In other words, the building and the land have different owners.