To transfer only one assignment or commitment does not mean that you transfer part of a business. When you only transfer a fund management mandate, it is not a question of a combination of different assets that is sufficient for it to be possible to continue an independent financial activity. If, in connection with the transfer of the fund management mandate, something else is also transferred, an assessment may be made in each individual case as to whether it is a question of a business transfer.
Source: skatteverket.se
Latest Posts in "Sweden"
- Sweden Updates VAT Guidance on Business Asset Transfers Effective September 30
- Sweden Updates VAT Guidance on Asset Transfers in Business Transfers
- Swedish Court Confirms EU VAT Deduction Methods for Mixed Property Companies
- Clarification on Taxable Garage Rentals by Housing Associations Not Linked to Permanent Residences
- Swedish Tax Court Clarifies 6% VAT Rate for Mini-Golf Facilities Meeting Sports Standards
