Tax exemption for industrial activities under energy tax law

A ruling addressing whether certain industrial activities qualify for a tax exemption under the energy tax law

The tax board (Skatterättsnämnden) issued a ruling addressing whether certain industrial activities qualify for a tax exemption under the energy tax law.

The energy tax law (Lagen om skatt på energi—LSE) does not define the term “industrial activity.”  The Swedish tax agency’s position has been that the company’s main activity, based on turnover, must be industrial in order for tax exemption to be considered. This approach, however, has resulted in different opinions in several court decisions.

Source KPMG

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