SwedenSkatteverket
Volati holders split cost base 43/57 after Salix spin-off
Skatteverket allocates 43% of a Volati stamaktie's acquisition cost to Volati and 57% to the Salix share received 1:1 in June 2026; the dividend is tax-free under lex Asea.
By Taxxa AI OyPublished 21 October 2026
Holders of Volati AB stamaktier who received Salix Group AB shares in the June 2026 spin-off must split the original acquisition cost of each Volati stamaktieSkatteverket: 43 per cent stays with the Volati share
Skatteverket and 57 per cent moves to the Salix share received.
Skatteverket The annual general meeting resolved on 29 April 2026 to distribute all of Volati's shares in its subsidiary Salix Group to Volati's stamaktie owners
Skatteverket, at a ratio of one Salix share for each Volati stamaktie held.
Skatteverket Volati's preferensaktie is not affected by the spin-off.
Entitlement followed the record dateSkatteverket of 11 June 2026. The last trading day in the Volati stamaktie carrying the right to participate was 9 June 2026
Skatteverket, and the first trading day without that right was 10 June 2026
Skatteverket. Registered stamaktie owners on the record date received the Salix shares without taking any action, and the first day of trading in Salix Group was expected to be 15 June 2026, with the Salix share listed on Nasdaq Stockholm.
The distribution itself is not taxed.Skatteverket Skatteverket confirmed in a letter of 16 March 2026 that the conditions for tax exemption for the received Salix shares are met
Skatteverket, so lex Asea applies
Skatteverket and no dividend is taken up as income.
Skatteverket Instead, the acquisition cost of the Volati stamaktier is divided between those shares and the Salix shares received. The decrease in value of a Volati stamaktie caused by the distribution is carried over to the distributed Salix share
Skatteverket, and whatever remains of the acquisition cost becomes the new acquisition cost of the Volati share.
Skatteverket When the average acquisition cost of the Volati shares is later computed, it is reduced accordingly. The assessment applies from beskattningsåret 2026
Skatteverket and falls under Inkomstskatt (Kapital).
The 43/57 split reflects the market movement around the ex-date. Volati stamaktier are listed on Nasdaq Stockholm; the lowest quoted paid price on 9 June 2026, the last day traded with the distribution right, was 84.60 kronorSkatteverket, and on 10 June 2026, the first day traded without it, 36.25 kronor.
Skatteverket The ratio 36.25/84.60 gives 43 per cent to the Volati stamaktie and 57 per cent to the Salix share.
Skatteverket A holder whose acquisition cost for one Volati stamaktie was 50 kronor at distribution therefore attributes 21.50 kronor to the Volati share and 28.50 kronor to the Salix share received.
Legal basis: 42 kap. 16 § and 48 kap. 8 § inkomstskattelagen (1999:1229)Skatteverket, applied in Skatteverkets ställningstagande 8-300241-2026 on the Volati/Salix distribution.
Skatteverket
Split the acquisition cost of each Volati stamaktie 43/57 between Volati and the Salix share received, and use the split cost bases in capital-gains computations from beskattningsåret 2026.