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Med vänlig hälsning Mikael - - Höjd beskattning av sparande på investeringssparkonto och i kapitalförsäkring Beskattningen av sparande på investeringssparkonto och i kapitalförsäkring bygger på en schablonavkastning som motsvarar statslåneräntan.

Avkastningen på de typer av tillgångar som kan förvaras på kontona överstiger dock statslåneräntan vilket medför att sparandet är skattemässigt gynnat i förhållande till konventionell kapitalbeskattning.

För att skatten inte ska bli för låg vid en mycket låg statslåneränta ska schablonavkastningen dock beräknas till lägst 1,25 procent av kapitalunderlaget.

Best regards Brockie Ok I have no professional experience of an ISK, but as I understand it there is a tax levied on an annual basis based on a notional return of the ISK - investment(schablonavkastning).

Further, maybe you are aware already but the Government today presents a proposal on amended rules for ISKs, pls see below (hope you can read Swedish).

I'm a UK ex-pat, resident in Sweden for several years.

I have a long-standing ISA investment in the UK, pre-dating my move to Sweden; there have been no further investments in this ISA since I came to Sweden.

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Further, how have you treated the ISA on a current basis, ie do you pay any tax (notional tax) in Sweden on the annual return in the ISA? I think on the ISA = ISK question I probably need to ask Skatteverket directly.Up to now I have 'assumed' that the ISA is equivalent to an ISK or KF and have not reported it in any Swedish tax deklarations. My question arises since I am considering selling the contents of the ISA and want to know my likely tax liability, if any, in Sweden.

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