Checklists for accounting firms
K10 for owners of a close company
Documents for form K10 from income year 2026, with the new rules for the basic amount and the salary based allowance.
What the firm needs
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1. Ownership at the start of the year
The share register or a note of how many shares you owned at the start of the year and how many shares the company has in total. Also say whether you are married to or related to another owner.
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2. Last year's K10
Last year's form K10 for each company, so we can carry over your saved dividend allowance. Not needed if we made it last year.
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3. Dividends during the year
Minutes of the meeting that decided the dividend and a bank statement showing when it was paid out.
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4. Salaries in the company the year before
A payroll summary for last year showing cash pay to all employees in the company and its subsidiaries. Benefits are not counted. Not needed if we keep the company's books.
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5. Your and your relatives' pay from the company
The income statement or pay slips showing cash pay from the company to you and to close relatives last year. The salary based allowance cannot exceed 50 times that pay, so it is needed if you want to use the salary based allowance.
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6. Acquisition cost of the shares
The purchase contract, proof of share capital at formation and any shareholder contributions, so we can work out the cost basis. Not needed if we already have it from earlier years.
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7. Purchase or sale of shares
The contract and settlement note if you bought or sold shares in the company during the year.
Checked 11 November 2026 against the authority's own pages: Skatteverket, Ändrade regler för delägare i fåmansföretag inför inkomstdeklarationen 2027 · Skatteverket, Belopp och procentsatser (blankett K10)
Send the checklist to your clients
With Aldorock Underlag the client gets a link to this list. The client uploads item by item without an account and the files land in your firm's own SharePoint. Reminders go out by themselves.