- Skatterättsnämnden allows property owner to apply voluntary taxation for entire building when rented to operator
- Skatteverket disagrees with the decision
- If operator’s rental meets requirement of permanent use, it is taxable
- Skatteverket has appealed the ruling to the Supreme Administrative Court
- Property owner must split rent into two parts, one with VAT and one without VAT
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.
