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Legal Update: Membership contributions in economic and joint property associations not subject to VAT

  • High Administrative Court has ruled that member contributions to an economic association are not subject to VAT
  • The court based its decision on a previous ruling by the EU Court of Justice
  • Skatteverket is currently analyzing the court’s decision and will provide further guidance
  • High Administrative Court also ruled that contributions by a joint property association are not subject to VAT
  • Skatteverket is analyzing this ruling as well and will provide more information in the future

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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