Legal Case: Municipal Company Providing Social Care to Municipality, Not Personnel Leasing

• A municipal company provided social care services to the municipality, not personnel leasing
• The company was responsible for managing the services independently, including staffing, scheduling, and planning
• The municipality covered costs for investments, while the company covered other operational expenses
• The company leased facilities from the municipality and used certain services provided by the municipality for a fee
• The Supreme Administrative Court ruled that the company’s services fell under the exemption from tax liability for social care services

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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