- For certain under
- and over-priced transactions between related parties, the tax base must be calculated based on market value instead of the actual compensation.
- These rules are exceptions to the main rule that the tax base is the actual consideration received and should be interpreted restrictively.
- The provisions apply in three specific situations, mainly to prevent loss of VAT revenue due to manipulated prices between related parties.
- Updates in 2026 include expanded information on family ties and restructuring of legal case summaries.
- The Swedish Tax Agency considers that revaluation may also apply to barter transactions.
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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