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How to determine the input value of your shares

Shareholders in private and public limited liability companies must state the input value of their shares so that the Tax Administration can determine the basis for the deductible risk-free return. This gives the right to a deduction in share income, and provides the basis for any future gain and loss calculations when the shares are realised.

  • Employee shares

  • Shares acquired through the redemption of an option

  • Shares acquired before 1 January 1989

  • Inheritance and gifts

  • Mergers and demergers

  • Capital reduction in connection with the redemption of individual shares

  • Depreciation of capital in connection with the write-down of the nominal value of shares

  • Capital increases through bonus issues

  • Capital increases in connection with cash deposits

  • Capital increases in connection with contributions in kind

  • Purchase of shares

  • Tax-free reorganisation from a sole proprietorship or a business assessed as a partnership to a private limited company

  • Reverse share split

  • Share split

  • Establishment of a private limited company

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