- Page updated on 2025-06-24 with guidelines from the VAT committee
- Considerations for assessing if a hedging service in state land leasing to electricity producers is a financial service
- Securities trading and similar activities are exempt from VAT
- Definition of securities trading includes provision and mediation of shares and other securities
- Management of securities funds and special funds is considered securities trading
- Payments for shares, securities, and related fees are VAT-exempt
- Similar exemptions exist in the VAT directive for transactions involving bonds and other securities
- Examples of other securities include standardized options and futures on regulated markets
- Discount cards offering price reductions are not considered securities or transferable debt instruments under the VAT directive
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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