- Sweden updated VAT guidance for asset transfers in business transfers effective September 30, 2025VAT exemption under Chapter 5 Section 38 now requires that VAT must be chargeable on the transfer and deductible by the recipientThe changes will negatively impact taxpayers ability to transfer businesses in a VAT neutral mannerCompanies will need to analyze individual assets, determine pricing, and assess VAT obligations for each transferred itemTransactions involving only VAT exempt assets like real estate will no longer qualify for the exemption
Source: kpmg.com
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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