Sweden Tax Agency Updates Guidance on Shared Workplace VAT Tax Exemption

The Swedish Tax Agency Dec. 10 updated guidance on the VAT tax treatment of shared workplaces to reflect a recent tax tribunal assessment. The updated guidance explains that: 1) a membership granting companies access to an activity-based workplace with various other services available is a leasing transaction and therefore exempt from VAT liability; 2) customers are given the right to use the premises as defined by the EU as a property rental; and 3) the workplaces remain VAT exempt even if the premises are used jointly by other customers. [Sweden, Tax Agency, 12/10/19]

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