realisationsvinsten

Realisationsvinsten is the profit that arises when an asset is sold or disposed of. It represents the difference between the sale price and the asset’s tax basis, after subtracting selling costs. The term distinguishes realized gains from unrealized gains, which exist while the asset is still owned and not yet sold.

Calculation of realisationsvinst typically starts with the tax basis, which includes the original purchase price plus related costs and, for some assets, improvements or adjustments such as depreciation. The selling price is reduced by selling costs to produce net proceeds. Realisationsvinsten equals net proceeds minus the adjusted tax basis. Losses can occur as well, and many tax systems allow losses to offset gains or be carried forward, subject to local rules. Different asset classes have specific rules about what counts as basis, deductions for improvements, and other adjustments.

Tax treatment and reporting are closely linked to jurisdiction. In many countries, realised gains are taxable, with rates and reliefs varying by asset type, holding period, and other factors. Taxpayers typically report realised gains on the annual tax return for the year of disposal. Some systems permit offsetting gains with losses from other transactions, while others impose limits or exemptions, and certain assets may have special treatment such as exemptions for primary residences or depreciation recapture.

Example: If an asset is purchased for a certain amount, with additional buying costs and improvements, and later sold for a higher price after selling costs, the difference constitutes the realisationsvinst. The exact tax due depends on the applicable rules in the taxpayer’s jurisdiction.

See also: capital gains tax, cost basis, depreciation recapture.