If you receive capital income (interest, etc.) that has been pre-filled in the tax return of the spouse with the highest income, it would be beneficial to make changes in your tax returns. You can transfer some of the capital income from the spouse with the higher pension/who does not receive a retirement pension to the tax return of the spouse who has a low pension.

If capital expenses (interest expenses etc.) are specified in the tax return of the spouse with the lowest pension, it would be beneficial to transfer all or some of the capital expenses from this tax return to the other spouse.

We recommend that you use the tax calculator. The calculator lets you try out different alternatives until you find a division of capital income that will enable the maximum tax deduction.

You have to submit the tax return

This means you cannot make use of the submission exemption and that you must submit your tax returns. If you have capital income or capital expenses that have not been pre-filled in the tax return, you can freely choose who should declare these items in their tax return.

It may be advantageous for you to transfer capital income or capital expenses if one of you receives a retirement pension and if

• one of you has such a low pension ("minimum pension") that they cannot make use of their maximum tax deduction for pension income and the other has their own income, and
• you have capital income that has been pre-filled in the tax return of the person with the highest income, or capital income that has been pre-filled in the tax return of the person with the low pension.