Sweden Updates VAT Guidance on Business Asset Transfers Effective September 30

• Sweden updated VAT guidance on business asset transfers effective September 30, 2025
• For VAT exemption on business transfers, two conditions must be met including that VAT would normally apply and the recipient must be eligible to deduct the VAT
• If recipients have no or limited rights to deduct input VAT such as in mixed use activities, the exemption will not apply in many cases
• The update replaces previous positions and aligns with a recent Supreme Court ruling that clarified interpretation of VAT law in line with EU VAT Directive

Source: regfollower.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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