- Embassies and similar entities are entitled to a refund of input tax on services related to property rental.
- The landlord’s taxable income for the rental includes taxes and fees.
- This includes the property owner’s property tax for the property rented by the embassy.
- Embassies are entitled to a refund of the input tax on the rent, even if it covers the landlord’s property tax cost.
- This applies even if the embassy cannot recover the amount labeled as property tax in the lease agreement or other documents.
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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