Quick facts: Control information regarding the transfer of a tenant-owned apartment (KU55)
Control information KU55 must be received by the Swedish Tax Agency no later than 31 January.
A control information contains personal data so mailing must comply with GDPR policy.
Nabo prepares KU55 for associations for which we manage the apartment list.
Nabo prepares KU55 for associations that we had the administration for xx1231.
What is a control statement (KU55)?
When a member of a tenant-owners' association transfers all or part of their tenant-ownership, the association must submit a control report (KU55) on the transfer to the Swedish Tax Agency. This applies if the member is a natural person (private individual) or an estate. The control information must be sent to the Swedish Tax Agency no later than 31 January of the year after the transfer has taken place.
Those who have sold will also receive a control report sent to their registered address. Information about the sale will be pre-printed in the declaration so that those who transferred all or part of their condominium do the right thing and declare the sale and pay tax on any profit made from the sale.
What is a capital contribution?
A member's capital contribution is their share of the association's amortisation payments. The capital contribution is then distributed automatically according to the number of shares in the association. The indirect capital contribution in a tenant-owner association is calculated on the basis of the amortisation payments made by the association with funds generated by the business.
It is therefore not possible to simply take out a loan and then amortise it in order to obtain a
capital contribution. The indirect capital contribution is allocated to members using the number of shares, the period of residence (the capital contribution-based repayments made during this period) and the ownership share. On the day the member sells his or her tenant-owned apartment and moves out of the association, the information on the accumulated indirect capital contribution is included in the control statement sent to the Swedish Tax Agency and the member.
When is KU55 sent to the Tax Agency?
The Tax Agency receives the information on 31 January.
When will I receive my control report?
It is sent by post in January to your current registered address and pre-printed in your tax return.
What is a capital contribution and how is it calculated?
A capital contribution is the condominium's (apartment's) share of the association's total amortisation payments (indirect capital contribution). It can also be when members have paid contributions to the association for, for example, balcony construction or to finance a renovation project (direct capital contribution). When the condominium is sold, the capital contribution is deductible when calculating capital gains. Capital contributions used for amortisation are calculated on the basis of the number of shares and the period of ownership of the condominium.
I want to know now how much capital contribution I have.
Any capital contribution is recognised on the control statement that is sent to your home at your registered address.
I want my daughter's control statement, can I have it?
As the verification statement contains personal data, it will be sent to your daughter's registered address.
My mum has died, I need her KU55, can I have it?
Yes, if you are the owner of the estate.
Can I get a copy of the control statement by e-mail?
Yes, if the email address is registered in our system. If not, we can only send it
send it by post to the civil registration address.
I have received my control statement but it contains errors.
Please contact us via [email protected] and we will help you further.
I have made a transfer by inheritance/will/gift/inheritance, why is my purchase price and capital contribution not recognised on my KU55?
In case of inheritance, will, gift and division of property, the acquirer takes over your purchase price and capital contribution and also the date of acquisition.
What have I bought/sold my flat for?
The information will be reported on the control statement.
I have not received my KU55, why?
The verification statement should arrive by mid-February at the latest. If it has not arrived, we will send a new one to the civil registration address or by e-mail if the e-mail address is registered with us.
I think there is a wrong acquisition date in the control statement. Which date applies?
It is the contract date that applies (acquisition date/purchase date when the contract was signed), not the
takeover date.
Why is there no information on the internal fund?
Most associations have phased out the internal fund, so this should be left empty in the declaration. For those associations that still have this, the information is available on the control statement.
I know that the association has amortised during the years I have owned the apartment but there is no capital contribution, why?
Add a case to the person responsible for fees and rent in the portal.
The purchase price is stated as 0 SEK. Why? This is not correct.
Contact us at [email protected].
KU55 acquisition price
Purchase price - field 643
If the seller has acquired the condominium through:
Purchase, the price according to the purchase contract should be filled in at field 643. It should not be reduced by various expenses incurred by the seller in the acquisition, but the gross amount should be stated.
Lease from the housing company, the purchase price is the contribution (basic fee) established in the lease agreement plus any lease and transfer fees.
In exchange, the purchase price is equal to the market value of the asset that was given in exchange for the condominium. If there has also been a cash payment in the exchange, this is included in the acquisition price.
purchase price, but if the transferor has instead received money in the exchange, the amount must be deducted from the purchase price.
In case of inheritance, will, gift or division of property, it is the acquisition price of the previous owner in case of purchase,
lease or exchange to be filled in.
The purchase price does not need to be filled in if the condominium was acquired in 1983 or earlier.
Condominium's share of the association's retained assets on 1 January 1974 - field 645
A condominium acquired before 1974 is considered to have been acquired on 1 January 1974. The seller may deduct 150% of the condominium's share of the association's retained assets on 1 January 1974 when calculating profit or loss. The actual acquisition price may be deducted if it is higher than 150 per cent of the asset value.
This information must be provided by the taxpayer, i.e. the seller.