tjänstebelopp för utdelning

English translation: official (hold-over base-cost) figure for distribution

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Swedish term or phrase:tjänstebelopp för utdelning
English translation:official (hold-over base-cost) figure for distribution
Entered by: Rosica Dimitrova

11:42 Feb 26, 2014
Swedish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
Swedish term or phrase: tjänstebelopp för utdelning
Om andelen i det överlåtande företaget vid en partiell fission är en kvalificerad andel, ska det beräknas ett tjänstebelopp för utdelning enligt andra stycket och ett tjänstebelopp för kapitalvinst enligt tredje stycket.

Ett belopp lika med vad som skulle ha tagits upp i inkomstslaget tjänst om värdet av den mottagna andelen ansetts som utdelning utgör ett tjänstebelopp för utdelning vid andelsbyten för den mottagna andelen.

https://www.skatteverket.se/rattsinformation/reglerochstalln...
Rosica Dimitrova
Bulgaria
Local time: 18:41
official (hold-over base-cost) figure for distribution
Explanation:
Ett sådant andelsbyte kan omfattas av reglerna om framskjuten hold-over tax relief > the tax charge for the capital gain etc. assessed on the base cost + any upllift is suspended vs. roll-over relief: the profits are ploughed back tax-free into the property or the business.

Beskattats i tjänst: taxed ex officio > triggering the held-over amount.








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Note added at 23 hrs (2014-02-27 11:07:19 GMT)
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reglerna om framskjuten...beskattning...
Selected response from:

Adrian MM. (X)
Local time: 17:41
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
3official (hold-over base-cost) figure for distribution
Adrian MM. (X)


  

Answers


20 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
official (hold-over base-cost) figure for distribution


Explanation:
Ett sådant andelsbyte kan omfattas av reglerna om framskjuten hold-over tax relief > the tax charge for the capital gain etc. assessed on the base cost + any upllift is suspended vs. roll-over relief: the profits are ploughed back tax-free into the property or the business.

Beskattats i tjänst: taxed ex officio > triggering the held-over amount.








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Note added at 23 hrs (2014-02-27 11:07:19 GMT)
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reglerna om framskjuten...beskattning...

Example sentence(s):
  • Om andelarna som överlåts genom andelsbytet är kvalificerade ska ett s.k. tjänstebelopp fastställas. Med tjänstebeloppet avses den del som skulle ha beskattats i tjänst: om värdet av den mottagna andelen utgjort utdelning. www.uppsatser.se/uppsats
  • The effect of the holdover relief claim under s 165 is not to defer the gain. Ordinarily this would have been the *base cost* of his shares on any future disposal by him www.hmrc.gov.uk/trusts/cgt/intro.htm‎
Adrian MM. (X)
Local time: 17:41
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 77
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