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Donate share dividends (tax -free)

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If you as a private individual* own shares then you can choose to donate future dividends to Örebro University - with the advantage that your gift may be tax free.

For example: The tax rate on dividend payments is usually 30%, so you would receive 700 sek after tax from dividends worth 1000 sek. So if you were intending to donate 700 sek to Örebro University, then you may wish to consider donating your dividend instead.

Neither you or the University pay tax on this, and the value of your donation to the University increases (in our example) from 700 sek to the full value of the dividend, 1000 sek.**

It is easy to donate your share dividend to us.

  • Open a securities account (VP account) in your own name at your bank or your fund broker with Örebro University as the rights holder (recipient). Opening a VP account is normally free of charge. If you are a customer of Aktieinvest (Aktiespararna), Avanza, or Nordnet, you should be able to make the notification directly on their websites.
  • In the account, detail those shares whose dividends you want to donate to Örebro University.
  • If you have your shares in a securities account (värdepappersdepå), contact your bank or fund broker to find out which procedures apply.
  • Prepare a gift deed (gåvobrev) as evidence that the transaction will take place. Submit this to your bank or broker. As well as saving your own copy, you should also send a copy to us via Aktieutdelning, Ekonomiavdelning, Örebro University, Box 1252, 701 12 Örebro. This ensures we know who to thank for the gift as some types of dividend gifts are otherwise anonymous.
  • Remember to submit the gift deed well in advance of the shareholders meeting (at least one week) so it can be registered before dividends are set.
  • Even though the Swedish Tax Agency (Skatteverket) receives information from your bank about the gift, make a note under "Other information" (Övriga upplysningar) in your income tax return to the Swedish Tax Agency that you have donated your dividend. You should not make any deductions.
  • If you are a partner in a limited company and report dividends on form K10, the dividend given as a gift may be counted in next year's dividend space. This means that a corresponding dividend in a later year may be taxed lower. Talk to your accountant to confirm how this can work, and what you need to do.
  • Note that your rights as a shareholder are not affected by giving away dividends as you are not giving away your shares, just the dividend.
  • Note that your gift is reoccurring until you either sell the shares relating to the dividend, or notify your bank that you wish to end donating the dividends.

The following document may be useful:

Template (in Swedish): Notification of rights-holder/recipient for VP account.

Template (in Swedish): Gift letter for stock dividends.

If you do not specify an area for your gift, the University will treat your donation as an unrestricted gift.

*Legal entities cannot transfer dividend rights tax-free.

**This applies to dividends from both shares from listed and unlisted companies, such as 'fåmansföretag'. However the process for donating dividends from a company you own or from a fåmansföretag may differ slightly to the steps below. Similarly, the way tax is applied may vary too.

NOTE: We always recommend speaking with your accountant or lawyer to ensure your gift of share dividends is carried out correctly and follows your wishes.

Read more about how we manage, store and safeguard the data you provide to us by making a donation.

Tim Stubbings

Position: Coordinator School/office: Communication and Collaboration

Profile page: Tim Stubbings

Email:

Phone: +46 19 303158

Room: E2255

Tim Stubbings