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2012 VAT Ruling on Kommanditbolag Partners No Longer Applicable

  • The statement “Skatterättsnämndens förhandsbesked från den 10 februari 2004 avseende skattskyldighet till mervärdesskatt för bolagsmän i kommanditbolag” is no longer applicable.
  • The statement was issued to clarify how transactions between partners and limited partnerships should be interpreted.
  • This is now covered in the statement “Transaktioner mellan delägare och HB KB mervärdesskatt” from December 5 2024.
  • The 2012 statement is no longer necessary.

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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