Deductibility of Input Tax During Business Liquidation and Property Transition Guidelines

• Page updated on 2025-08-28 regarding tax deduction rights for input tax during business closure
• Three previous stances on tax deduction for construction measures are no longer applicable as information is now available on a guidance page
• Deduction rights remain until the business is fully closed
• Deduction rights require a direct link between costs and business closure
• Demolition and cleanup costs mandated by a municipality are deductible if related to the previous business
• Change in tenant without voluntary taxation can affect deduction rights
• No deduction rights for repair and maintenance costs of rented properties

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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