Date: 2023-03-22
Number: 8-2281349
The position statement “VAT – pension foundations”, dated 29 June 2009, dnr 131 504356-09/111 , shall no longer be applied.
The position statement has been developed to make it clear that a pension foundation that only manages its own funds is not a trader. What the stance expresses is evident from practice. That a pension foundation that only manages its own funds should neither be seen as a taxable person according to ch. 4. Section 1 of the Value Added Tax Act (1994:200), ML, or according to ch. 5 § 4 ML can be seen as such a clarifying example that can be seen directly from Legal guidance. There is therefore no longer any reason to retain the position.
Source: skatteverket.se
