Forest deduction on foreign property: yearly filings specified

Anyone claiming skogsavdrag on a foreign property now knows exactly what to file each year. Skatteverket's legal guidance specifies, under 31 kap. 15 b § skatteförfarandelagen (2011:1244)Skatteverket, that a person making the deduction reports the property's designation and address plus the deduction space (avdragsutrymmet) for the forest and productive forest landSkatteverket, while a person who has made the deduction reports the deduction space at the end of the tax yearSkatteverket and the holder's address where the holder lives abroad or is domiciled abroadSkatteverket. The information is filed annually for each foreign property on which the deduction has been madeSkatteverket, and for past deductions the year-end deduction space is reported each year while the tax credit runsSkatteverket (prop. 2025/26:69 p. 132-133).

Acquirers who take over a deduction are also covered. Under 21 kap. 16 § inkomstskattelagen (1999:1229) an owner in certain cases takes over a previous owner's skogsavdragSkatteverket and is deemed to have made the deduction in the same amountSkatteverket, and such an acquirer is therefore also subject to the reporting dutySkatteverket (prop. 2025/26:69 p. 133).

Beneficial transfers trigger a separate identification duty. Where the property or part of it passes by inheritance, will, gift, division of joint property or similar, the estate or the previous owner must file the necessary identification details for the new owner under 31 kap. 15 b § third paragraph SFLSvenskforfattningssamling, so that the new owner taking over the deduction can be identified. That means the new owner's name, address, personal identity number, organisation number or corresponding foreign identification numberSkatteverket (prop. 2025/26:69 p. 133).

The duties sit alongside the April 2026 forest-deduction reform. Since 1 April 2026 skogsavdrag can be made on a forestry unit within the EEA under 21 kap. 4 § first paragraph IL, provided the foreign income is taxed in SwedenSkatteverket; otherwise the deduction bar in 9 kap. 5 § IL appliesSkatteverket. The deduction presupposes a disposal of forest on a forestry unit that is a capital asset in the businessSkatteverket, and it is available only during the holding period of the forest landSkatteverket. Persons not obliged to file an income tax return who have made the deduction file the information as särskilda uppgifter under 33 kap. 7 b § SFL for control of the deduction (33 kap. 2 § point 9 SFL)Skatteverket.

Legal basis: 31 kap. 15 b § skatteförfarandelagen (2011:1244); 21 kap. 16 § inkomstskattelagen (1999:1229).