- As of November 26, 2024, the stance on VAT regarding the subletting of premises from tenant to property owner will no longer be applied.
- The previous reference to this stance has been replaced with a reference to the stance on Sale and Leaseback and Lease and Leaseback.
- New updates include the Swedish Tax Agency’s stance on Sale and Leaseback, Lease and Leaseback, and the concept of permanent use in voluntary taxation.
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"
- Clarification on Taxable Garage Rentals by Housing Associations Not Linked to Permanent Residences
- Swedish Tax Court Clarifies 6% VAT Rate for Mini-Golf Facilities Meeting Sports Standards
- Supreme Administrative Court Judgment on Input Tax Deduction
- Tax Exemption Not Applicable for Private Purchases by Force Members, Effective September 2025
- Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies
