Clarification on VAT Taxation Rules for Permanent Use of Rented Property in Sweden

• The Swedish Tax Agency has issued a statement clarifying VAT taxation rules for the permanent use of rented property for businesses.
• The clarification explains that property owners, bankruptcy estates, or value-added tax groups must rent out a local area for permanent use in businesses with deduction or reimbursement rights.
• There is a requirement of permanent use when renting out premises for multiple tenants simultaneously or alternately.
• Landlords must demonstrate their intention to rent premises for business purposes.

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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