- Assessment is needed to determine if the medical house or individual medical companies provide healthcare to patients.
- The agreement between the medical house and the medical company is crucial for this assessment.
- If the agreement indicates the medical company provides services by supplying medical staff, it may be considered staff leasing, subject to tax.
- If the medical house provides services to the medical company, the nature of these services must be evaluated.
- In the absence of a clear agreement, other circumstances must be considered to determine who provides the healthcare.
- This stance replaces a previous one from December 2021 and aligns with new regulations effective July 2023.
- The Swedish Tax Agency provides guidance on determining who directly provides healthcare to patients in medical house agreements.
- The term medical company includes both individual practitioners and those operating as taxable entities.
- The term medical house refers to a company that collaborates with various medical companies to provide healthcare in shared facilities.
- The issues addressed stem from a 2021 court ruling that identified the individual medical company as the healthcare provider, not the medical house.
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.
