4.5 Other capital

The items under "4.5 Other capital" concern capital such as premium funds relating to individual pension agreements, the surrender value of life insurance policies and shares of capital in housing cooperatives/jointly owned property.

All items for 4.5 in the tax returnSe all items in the tax return

  • 4.5.1 Premium funds, individual pension agreements (IPA)

    This item shows your capital in the form of premium funds as of 31 December. The amount will normally be pre-completed with the amount that has been reported by the company you have entered into a pension agreement (IPA) with.  You must check that everything is correct. 

  • 4.5.2 Surrender value of individual annuities

    This item shows the surrender value of your annuities as of 31 December 2016. The amount will normally be pre-filled with the amount that has been reported by the insurance company/companies or employer who has made deposits on your behalf. You must check that everything is correct. 

  • 4.5.3 Share of capital in housing cooperatives or jointly owned property

    This item shows your capital in connection with your shares in housing cooperatives and/or jointly owned property. The capital concerns the total capital of the cooperative or jointly owned property which is to be distributed between the shareholders. The home itself is not included in this capital, but will be shown in item 4.3.2. The amount will normally be pre-filled with the amount that was reported by the housing cooperative or jointly owned property, so you should check that everything is correct. 

  • 4.5.4 Other taxable capital

    If you have other taxable capital as of 31 December, the value must be entered under this item. 'Other taxable capital' means for example assets in the form of capitalised ground rent, rights linked to forest/uncultivated land, share of company assessed as partnerships (RF-1221) and/or NOKUS (RF-1246).