VATupdate

Transfer of only fund management mandate does not constitute a business transfer

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

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