The section on mediation when renting out temporary housing has been rewritten due to a new position, mediation in one’s own or someone else’s name. The new position replaces several previous positions. However, the new position does not entail any change in substance with regard to mediation when renting out temporary housing. The changes on this page have mainly been structural to make it clearer and more uniform.
The mediator when renting out temporary housing can act either as a mediator in his own name or as a mediator in someone else’s name .
Mediation in own name. If the rental is provided in the intermediary’s room rental in a hotel business or similar activity, the tax rate is 12 percent.
Mediation in someone else’s name. The tax rate for the mediation service is 25 percent.
Source: skatteverket.se
