- 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"
- Swedish Tax Court Clarifies VAT Rules for Foreign EV Charging Services and Network Access Fees
- ECJ C-436/24 (Lyko Operations) – AG Opinion – VAT Treatment of Loyalty Program Points
- Sweden Proposes Temporary VAT Reduction on Food and Bottled Water Starting April 2026
- Sweden Cuts Food VAT by Half: 2026-2027 Budget Eases Household and Business Costs
- Additional Documents May Be Required to Prove Deduction Rights Beyond Invoice Compliance
