Exemption method

Some values fromInformation - Additional information - Financial products are transferred automatically and used as basis when calculating the basis for 3 % income below exemption method.

All income and deductions for shares and financial products (dividends, returns, gains and losses) regardless of whether they are taxable, exempt from income tax or without the right to deduct must be entered under an overview of financial products.

Limited accounting duty

For companies with limited accounting obligations, income recognition of dividends etc. with 3% taxable income must be divided into two parts:

• 3% income recording in own account with reference account 8072
• 97% remaining in own account with reference account 8074

Income recognition of dividends etc. which fall outside the exemption method must be accounted for in an account with reference account 8073.

The accounting must correspond to what is stated under financial products for income within the exemption method.u can change a users access level to this group from user or group administration.

Full accounting obligation

Account with reference account 8071 is used for dividends etc. both within and outside the exemption method.