Transfer of Operational Wind Turbines: VAT and Business Transfer Considerations According to the Tax Agency

• The transfer of an operational wind turbine is considered a business transfer if the buyer also assumes the associated rights and obligations to continue operations.
• Permits for operating wind turbines usually come with conditions, such as noise limits, control program requirements, and rights to use power lines.
• Transferring just one turbine from a wind farm can also be a business transfer if all necessary elements for independent operation are included.
• The assessment is not affected by whether the buyer supplies electricity to new customers.
• A wind turbine is considered operational when it starts producing electricity after test runs.

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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