Holiday homes that are completely free or subsidized constitute a taxable benefit. The property referred to as a dwelling for förmånshavaren constitutes a property, ie. used by him for the holidays- or recreational purposes. As a holiday home are not dwelling where förmånshavaren habitual residence (prop. 1993/94:90 with. 103 and 1996/97:173 with. 33).
VAT for the privilege exists whether residence in Sweden or abroad.
The benefit to the tax and collection of payroll taxes as well as for income tax is calculated at market value (61 Chapter. 2 § IL and prop. 1993/94:90 with. 103).
The resorts are usually no difficulty in determining what is the market value. In such places, the prices holiday property commands used on the rental market. Such prices may relate to rent directly from tourism, individual home owners or by stugförmedling.
Holiday apartment in Sweden
The Tax Agency (IN A 2008:32) Angels: “Missing rental market or is otherwise difficult to make an objective assessment of the value based on the market value should be in favor of free property valued at below specified amounts.”
| Mountain hut (apartment) | |
| Jul, New Year, early spring (febr-april) | 3 300 per week |
| Other time | 1 300 per week |
| Summer Cottage (apartment) | |
| Summer (middle of June-middle of aug) | 3 300 per week |
| Other time | 1 300 per week |
Apartment Abroad
Even for holiday home abroad, the taxable benefit is calculated at market value in the locality and the current säsongen.På resorts are usually no difficulty in determining what is the market value. The Tax Agency (IN A 2008:32) states: “Missing rental market or is otherwise difficult to make an objective assessment of the value based on the market value should be in favor of free holiday home abroad is valued at 3 300 per week.”