New: 2022-10-25
Despite the wording in ch. 8 a. § 12 ML , the Tax Agency considers that A does not have to complete the adjustment for premises 2 which means that A must repay SEK 420,000 to the state if the property is transferred in connection with a transfer of business . However, A has the right to finalize in his favor for premises 1
Source: skatteverket.se