The Swedish Tax Agency’s position on supplies by community associations to their members will no longer apply from 2024-04-03.
The Supreme Administrative Court has ruled that members’ payments to the community association do not constitute remuneration for a service or product.
The Swedish Tax Agency’s position on the provision of services by community associations to their members will be removed.
There will be no reassessment as the association does not provide a service for remuneration to its members.
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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