- The position statement “VAT on the letting of tenant-owned apartments for holiday accommodation” will no longer be applied as of 2026-01-19.
- The first sentence in the relevant section has been revised and the link to the previous position statement has been removed.
- This change does not affect the substance of the rules.
- Letting a tenant-owned apartment for holiday use under certain co-ownership conditions remains exempt from VAT according to Chapter 10, Section 35, first paragraph of the VAT Act.
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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