Provision of activity-based workplaces together with certain services

Judgments of the Supreme Administrative Court of 4 February 2021, cases nos. 6470-19 and 6471-19

The Supreme Administrative Court, HFD, has in two decisions tried how memberships and subscriptions that provide access to activity-based workplaces together with certain services are to be assessed for VAT purposes. HFD also assessed access to other types of workplaces together with services in a total of three different forms of membership or subscription.

  • According to HFD, a membership or subscription that gives customers access to a flexible workplace subject to space and certain services does not involve renting out property but is a taxable service.
  • Another form of subscription that gives customers access to a permanent workplace as well as certain services involves, according to HFD, a combination of rental of property and taxable services, which is therefore in its entirety a taxable provision.
  • The third form of subscription that was tested in the cases contained, in addition to certain services, own access to a lockable office space, which according to HFD mainly involved the letting of property.

HFD’s decisions entail a partial change of the Tax Law Board’s preliminary ruling on 12 November 2019, nos. 41-18 / I and 16-19 / I. The Swedish Tax Agency’s legal comment from 10 December 2019, no. 202 501190-19 / 111 , is therefore no longer relevant.




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