- A company provided neuropsychiatric assessments to healthcare facilities through a licensed psychologist
- The psychologist used the facilities’ resources and followed their directives and procedures
- The company’s services were considered as renting out healthcare personnel, not exempt from taxation
- The services did not have a close connection to healthcare according to the Supreme Administrative Court ruling
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.
