- Skatterättsnämnden allows property owner to apply voluntary taxation for entire building when rented to operator
- Skatteverket disagrees with the decision
- If operator’s rental meets requirement of permanent use, it is taxable
- Skatteverket has appealed the ruling to the Supreme Administrative Court
- Property owner must split rent into two parts, one with VAT and one without VAT
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"
- Reassessment Statement on Tax Base for Staff Meals in Restaurants No Longer Applies
- Clarification: Who Qualifies as a Transport Operator According to the Swedish Tax Agency
- Taxation of Criminal Activities: Income and VAT Implications for Individuals under Swedish Law
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Guidance
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Tax Agency Statement
