Forest-income deferral and N7 rules now cover naturvårdskonto

Skatteverket's guidance for death estates holding forestry assets now extends its deferral, succession and reporting rules to a third account type, naturvårdskonto, alongside skogskonton and skogsskadekontonSkatteverketSkatteverketSkatteverketSkatteverket. Six passages of the page Skogsavdrag och skogskonto were widened: the right to postpone tax on forest income by depositing itSkatteverket, the takeover of accounts on inheritanceSkatteverket, the tax-free transfer of accounts when a farm unit passes to a relativeSkatteverket, and the N7 reporting duty all now name skogs-, skogsskade- och naturvårdskontonSkatteverket.

The mechanics are unchanged. An enskild näringsidkare in forestry may postpone tax on certain forest income by depositing it in these special bank accounts; money deposited is not taxed until the year it is withdrawn, smoothing irregular forest income across years. The naturvårdskonto is the newest of the three: under rules Riksdagen decided, applying from 1 April 2026, a sole trader who enters a naturvårdsavtal after 31 March 2026 may deposit part of the compensation in a naturvårdskonto, deducting it in box R28 of appendix NE and paying no tax while it remains there, with the first deductions taken in the return filed in 2027 for income year 2026. Withdrawals are declared as business income in box R27 of appendix NE, at most 90 per cent of one agreement's compensation may be deposited, each agreement and each tax year needs its own account, and money may not remain longer than ten years.

On succession, an heir to a property may take over skogsavdrag already made and the deferral accounts under certain conditions. Where a farm unit with productive forest passes to a relative by inheritance, will, gift or division of property while the accounts hold funds, the accounts may be transferred to the acquirer without taxing the transferor. An heir who has taken over accounts reports the takeover on appendix N7 (SKV 2170) enclosed with the income tax return, and withdrawals are taxed under the same conditions that would have applied to the transferor. Taken-over skogsavdrag is reported in the return under övriga upplysningar, stating from whom it was taken over, which property it concerns and whether remaining avdragsutrymme was included; the death estate reports correspondingly, and a sale triggers recapture of the skogsavdrag on appendix NE with appendix N8.

One sentence was not widened: the page's rule that withdrawals from inherited accounts are taxed under the transferor's conditions still names only skogs- and skogsskadekontonSkatteverket. Advisers with clients holding inherited naturvårdskonton apply the N7 reporting sentence, which does name all three account typesSkatteverket.

Legal basis: inkomstskattelagen (1999:1229) 21 kap. 21 § on deductions for deposits in skogskonto, 37 § on taxing withdrawals as business income in the year of withdrawal, and 41 § on taking over skogskonto funds at inheritance.