Your spouse/cohabitant is active in the operation if he or she performs tasks in the company himself.
When your spouse/cohabitant takes an active part in the operation, the income is considered earned income and should therefore not be included in the calculation of your pension if the overall business result is positive.
Enter the sum of your spouse's/cohabitant's business profits/losses proportionately for the period stated above.
For example, profits/losses can be:
- Profit/loss of business
- Surplus/deficit of rental property (commercial rental)
- Withdrawn saved profits
- Deduction for assisting spouse
Income from private rentals, enter as rental income on the page "Capital income - spouse/cohabitant".
If your spouse/cohabitant uses the rules of the Personal Income Tax Act and has only one business, enter the income/loss in the field 'Actively participates in the operation of business' or 'Participates passively in the operation of business' that matches his/her current participation.
If your spouse/cohabitant has more than one business and participation in the operation is not the same for both, you must divide the income/loss into 'Actively participating in the operation of the business' and 'Participating passively in the operation of the business', respectively.
If your spouse/cohabitant uses the business tax scheme or the capital return scheme, please note that if this raises accumulated profits or cyclical offsets, enter it as income.
If your spouse/cohabitant was active in the operation when the profit occurred, you must distribute the income so that the raised profit and cyclical compensation are placed in 'Actively participating in the operation of the business'. This also applies if it is passive in operation today. The result of the ongoing operation where your spouse/cohabitant is passive, enter in the field 'Participates passively in the operation of business'.