Clarification on Valuation Service for Policyholders Not Exempt from Taxation

• Page updated on 2025-08-13 with clarification about valuation services provided to policyholders
• Example of a valuation service provided to a policyholder
• A company offers valuation of unlisted shares held by a policyholder in their capital insurance
• The policyholder can use this information for standard taxation and other financial assessments
• The insurer also receives this information for valuing their insurance service
• Such a valuation service is not considered a service related to insurance that is exempt from tax
• The service is of a general nature and not linked to an insurance event or policy conditions
• The benefit to third parties, such as the insurer, does not affect this classification
• The main commitment of the company to the policyholder is not determining the insurance company’s fee

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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