KU53 – Income statement – Life insurance intermediation – only correction of old years
SKV 2351
Information
Från inkomståret 2026 kommer du enbart att kunna lämna denna kontrolluppgift elektroniskt.
I de flesta fall ska du som arbetsgivare redovisa löner i en arbetsgivardeklaration. Men i vissa fall ska du lämna en kontrolluppgift istället. I vissa fall kan du lämna en kontrolluppgift om du inte lämnat arbetsgivardeklaration. Du ska aldrig redovisa ersättningarna i både en arbetsgivardeklaration och en kontrolluppgift.
This form must be submitted by a person who has intermediated a foreign insurance in Sweden if the policy holder must pay Swedish tax on returns from the insurance.
A policy holder who is subject to unlimited tax liability in Sweden, or is a Swedish partnership, must pay tax on returns from an endowment insurance or a pension insurance that has been issued by an insurance company that is not conducted from a permanent establishment in Sweden. A person who is subject to unlimited tax liability in Sweden is
- a natural person who resides or has habitual abode in Sweden or have previously lived in Sweden and has close ties with the country, or
- a legal person on account of his registration, or, if there has been no registration, the place of the registered office or any other such circumstance is to be regarded as a Swedish legal entity.
If statements are filed on paper forms they should always be accompanied by form
Where do I send the form?
In most cases, the relevant address is stated on the form. If no address is given, please send the form to:
Skatteverket
SE-205 30 Malmö