Option to tax: Requirement of permanent use

The Swedish Tax Agency’s position statement “The concept of permanent use in voluntary tax liability; value-added tax,” dated June 22, 2017, ref. no. 202 258010-17/111, partially contradicts the verdict of the Supreme Administrative Court on May 5, 2023, case no. 5329-22. The position statement states, among other things, that the tenant’s use of the premises can only be considered permanent if the lease concerns a clearly defined area that the tenant exclusively occupies.In light of the court ruling, the Tax Agency will review its position statement (Tax Agency’s legal commentary on voluntary tax liability that cannot be denied solely because multiple tenants occupy the premises).

Source: www4.skatteverket.se

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