Multiple tenantsThe Supreme Administrative Court has determined that voluntary tax liability for rental properties cannot be denied solely because multiple tenants occupy the premises without any of them having exclusive rights to a specific area. Consequently, a landlord can apply the provisions of voluntary tax liability even if multiple tenants use the same area within the property (Tax Agency’s legal commentary on voluntary tax liability that cannot be denied solely because multiple tenants occupy the premises, Supreme Administrative Court ruling on May 5, 2023, case no. 5329-22).
Source: www4.skatteverket.se
