- The term “market value” has been replaced by “residual value” and “purchase price at the time of withdrawal” in line with EU court practice, without substantive change.
- The purchase price at withdrawal refers to the asset’s residual value, i.e., its market price or the cost to acquire a similar asset in the same condition at that time.
- If the historical purchase price is lower than the value at withdrawal, the historical price is used for tax purposes.
- Examples illustrate how to calculate the taxable base for withdrawals, including cases where the value has increased, decreased, or is zero (e.g., food donations to avoid waste).
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.
Latest Posts in "Sweden"
- Sweden to Launch Online Tax Audits Allowing Direct Access to Business Records from April 2026
- Board Member Assignments No Longer Deemed Independent Economic Activity for VAT Purposes
- Proposal to temporarily reduce VAT on food
- Incorrectly Charged VAT in Sweden: When Is It Considered Swedish Value Added Tax?
- Input VAT Deduction Allowed Despite Incomplete Invoices if Substantive Criteria Are Met, Says Swedish Tax Agency
