- Page updated on 2025-08-20
- Clarification on the most economically rational option in financial leasing with purchase or sale options
- Example of rational purchase option: Item nearly paid off by contract end or market value exceeds purchase price
- Example of irrational sale option: Market value significantly higher than purchase price, covering seller’s costs, with seller having a sales organization
- Direct sales by company or through agreements with another entity for handling sales of returned goods
- Not considered delivery of goods in such sales scenarios
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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