What sources does Taxxa search?

Taxxa searches a continuously updated collection of more than one million pages from tax authorities, government publications, legislation and case law across the European jurisdictions it covers. Every response cites the underlying material, so a professional can inspect the rule, its jurisdiction and whether it is current before relying on the result.

Can Taxxa work with a team’s own documents?

Yes. Research can combine the public knowledge base with a team’s own PDF, DOCX, CSV and TXT files in one workspace. That makes it possible to compare a client document with the relevant guidance, trace a conclusion to its source and prepare a draft without losing the evidence that supports it.

Who is Taxxa built for?

Accountants, auditors, tax advisors, payroll specialists, bookkeepers and advisory teams working across European jurisdictions. Shared workspaces keep research available to colleagues, and citations make review easier.

Where is customer data stored, and is it used to train models?

Customer data stays in the European Union and is never used to train language models.

Does Taxxa replace professional judgement?

No. Taxxa is a research and drafting workspace. It helps professionals reach an informed starting point faster; the professional still reviews the evidence and makes the final decision. It does not file returns, post bookkeeping entries or give legal advice.

SwedenSkatteverket

New N12 fund form; yearly N8 for foreign forest deductions

Annual N8 filing while a foreign-property skogsavdrag stands, plus a new N12 appendix for ersättningsfond allocations for years ending September 2026 or later.

By Taxxa AI OyPublished 16 October 2026

Tax

Industry: Forestry and logging

Companies and associations filing Inkomstdeklaration 2 face two filing changes in Skatteverket's return guidance. A company or association that has made skogsavdrag on foreign property must now file appendix N8 – Skogsavdrag – Substansminskningsavdrag (SKV 2155) every year until the deduction has been reversed, not only in years when it claims or reverses a deduction.Skatteverket Anyone claiming or reversing a skogsavdrag or substansminskningsavdrag files N8 as before.Skatteverket

The second change is a new appendix for replacement reserves. A company or association that claims a deduction for allocation to an ersättningsfond, uses such a fund, or reverses one must file appendix N12 – Ersättningsfond (SKV 2159).Skatteverket The appendix can be filed for financial years ending September 2026 or laterSkatteverket; for financial years ending before September 2026 the same information is given as an övrig upplysning in the return insteadSkatteverket.

An ersättningsfond is available to anyone with business income who receives compensation for damage by fire or other accident to inventory, buildings, land improvements, land or livestock, or on expropriation or similar events (31 kap. 4–5 §§ IL). A fund that has not been used within three years is reversed to taxation unless extended for special reasons, and the deduction must also be reversed early if the business ceases or is transferred (31 kap. 19–20 §§ IL).

The guidance's pointer to the Skatteregler för aktie- och handelsbolag brochure (SKV 294) now covers appendices N3B, N4 and N7; The return itself is unchanged in structure: Inkomstdeklaration 2 still consists of the front page, the Räkenskapsschema (INK2R) and the Skattemässiga justeringar (INK2S), all three of which companies and associations must complete, with appendices attached where needed. N3B covers interests in partnerships, N4 deferral on share exchanges, N7 takeover of funds such as periodiseringsfonder, and N9 limits on interest deductions; the page cross-refers to each form. Returns are signed by an authorised representative — a sole company signatory, the managing director, or a registered declarations agent — and digital filing through declaration software or the Inkomstdeklaration 2, 3 and 4 and Filöverföring services remains the recommended route.

The legal basis is 31 kap. inkomstskattelagen for ersättningsfond allocations and the N8/N12 form instructions (SKV 2155, SKV 2159).

File N8 every year while a foreign-property skogsavdrag stands, and file N12 for ersättningsfond allocations for financial years ending September 2026 or later (övrig upplysning for earlier years).

Sources