- The guidance has been updated with examples of what constitutes real estate.
- Hospital equipment permanently installed for specific use is considered real estate.
- Equipment in large kitchens that would alter the building if moved is real estate.
- Water slides and similar installations in swimming facilities are real estate.
- Smaller pools and attractions are generally not considered real estate unless permanently installed.
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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