Provision of Psychologist Assessments to Healthcare Facility was Taxable Leasing of Healthcare Personnel

• A company provided neuropsychiatric assessments to healthcare facilities through a licensed psychologist
• The psychologist used the facilities’ resources and followed their directives and procedures
• The company’s services were considered as renting out healthcare personnel, not exempt from taxation
• The services did not have a close connection to healthcare according to the Supreme Administrative Court ruling

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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