- A municipal company provided social care services to the municipality, not personnel leasing
- The company was responsible for managing the services independently, including staffing, scheduling, and planning
- The municipality covered costs for investments, while the company covered other operational expenses
- The company leased facilities from the municipality and used certain services provided by the municipality for a fee
- The Supreme Administrative Court ruled that the company’s services fell under the exemption from tax liability for social care services
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.
Latest Posts in "Sweden"
- Sweden Delays New VAT Rules for Landlord-Provided Parking Spaces Pending Government Inquiry
- Revaluation of Tax Base in Related Party Transactions with Non-Market Prices for VAT Purposes
- Deductibility of Purchases Related to Overall Economic Activity: General Expenses and VAT Rules 2026
- Sweden Temporarily Reduces Food VAT to 6% from April 2026 to December 2027
- ECJ Clarifies VAT Revaluation: Separate Assessment Required for Parent Company Management Services in Sweden
