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Tax Authority Update: Changes to VAT Treatment for Sale and Leaseback Transactions

  • As of November 26, 2024, the stance on VAT regarding the subletting of premises from tenant to property owner will no longer be applied.
  • The previous reference to this stance has been replaced with a reference to the stance on Sale and Leaseback and Lease and Leaseback.
  • New updates include the Swedish Tax Agency’s stance on Sale and Leaseback, Lease and Leaseback, and the concept of permanent use in voluntary taxation.

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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