To calculate the number tomträttsavgälden deleted from the following calculation principle:
Ground rent = RENT IN KIND Basis X RENT IN KIND Interest
RENT IN KIND Basis
To obtain a base rents payable in the first instance from the market value of the land (brands). This is done by looking at sales made by vacant land within the municipality. However, it is usually very difficult to obtain a market mainly because it usually takes to get sales of single-family plots and that it is difficult to compare, for example, a vacant house plot with a built terraced plot. Therefore,, according to case, assessed value as the basis for the estimate of land value.
Land assessed value is reduced with tax effects of water and sewer and landscaping. If the property is part of the community facility, an additional reduction of 1 % of land assessed value.
That the above manner calculated value is then up to the value added (K / T ratio) made in the territory since the assessed value was assigned to get the market value of the land in avröjt condition.
RENT IN KIND rate
RENT IN KIND interest shall be primarily an expression of the yield in a normal case can be considered reasonable for the granting of leasehold. A municipality shall, at a land value increase in line with inflation can expect the same return of leasehold grant at a comparable capital.
Therefore determined RENT IN KIND rate based on the real rate of return applicable to the general capital market.
The Supreme Court has stated, in the so called target Lund, to RENT IN KIND rate should, with respect to tomträttsupplåtelser generally comprises a very long time, determined from the long-term real interest rate on the overall capital market with a time horizon of at least 30 year.
This means that you should not use it for the day regarding the interest rate.
Many municipal use of a rate of RENT IN KIND 3,75 and 4 % .
Municipalities use the interest rates by reference to several cases where you have assumed a real rate of 3 % and after evaluation of the so-called triangle effect determined that the ground rent rate to 3,75 and 4 % is reasonable.
Triangle effect: A real interest rate on 3 % refers to the immediate return at the time of re-regulation (time of the end of the first period RENT IN KIND). To take into account the increase in value is assumed to take place over the next RENT IN KIND period multiplied by the real interest rate 1,25 yielding a rate of RENT IN KIND 3,75 %.
The assessment of the triangle effect is computationally complex and are based on assumptions about the market's cost of capital and land value appreciation in the coming period RENT IN KIND.
Real interest rate: Den nominella (actual) interest rate over a period, adjusted for price changes occurred during the same period (inflation). For example, the real interest rate 3 % if the rate is 7 % and inflation is 4 %.
See also NJA 1988 with. 343 where 3,5 % was reasonable.