- The Swedish Tax Agency considers an NFT with a digital work linked to the NFT to constitute a single economic transaction
- The average consumer demands both ownership of the digital work and the NFT
- The Swedish Tax Agency considers that an NFT with a digital work linked to the NFT should be taxed at a general tax rate of 25 percent
- The Swedish Tax Agency clarifies issues related to NFTs, including what an NFT is and when it can be taxed in Sweden
- The provision of electronic services within the country by a taxable person is subject to value-added tax
Source: www4.skatteverket.se
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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