Sweden

Sweden’s Supreme Administrative Court has clarified that a right to deduct input VAT on share disposal costs also applies for holding companies that do not conduct external VAT-able activities, says Susann Lundström of KPMG Sweden

Property tax is a considerable yearly expense for commercial property owners in Sweden. Rebaz Wahab of KPMG Sweden reports on a recent judgment from the Administrative Court of Appeal in Gothenburg that offers additional guidance on how soil contamination may affect property tax valuation.

Henrik Jonsson of KPMG Sweden, who represented the client in the Supreme Administrative Court case discussed in this article, says the ruling is much appreciated and will have positive effects for leases.