- The statement “VAT on the letting of tenant-owned apartments for holiday accommodation” is no longer applicable as of January 12, 2026.
- The relevant section has been revised and the link to the previous statement has been removed, with no substantive change.
- If a tenant-owner association rents out furnished rooms or apartments for temporary accommodation, it may be considered a taxable hotel or similar business.
- This applies, for example, when the association rents out members’ apartments in its own name while the members are not using them.
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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