Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2008:826
§ 1 the person who is the owner of a property are credited
tax credit for the municipal real estate fee during the
conditions and to the extent set out in this law.
section 2 of the terms and expressions used in this law have the same
importance and areas of application in
real estate tax assessment Act (1979:1152).
The provisions of this law on property that is småhusenhet
or agricultural unit also applies to part of the property, several
properties or parts of properties which is such a device.
Criteria for tax credit
Who credited tax credit
paragraph 3 of the tax credit under this Act credited a physical
person throughout the fiscal year has been the owner of a
reducing property for which he or she is
liable under the Act (2007:1398) on municipal
real estate fee and that
1. age of 65 years as of the beginning of the tax year,
2. during the tax year has a sick or
activity compensation in accordance with the social security code, or
3. during the tax year has received compensation under the
social security legislation of another State in
The European economic area, where remuneration
According to the grounds which are comparable with what
apply to sickness benefits.
4 section with reducing property refers to a småhusenhet or a
single-family homes that is set up to the residence of one or two families
with associated land on a farm unit, where the owner
been living throughout the tax year.
The fee is considered to be the culprit on property where he
they rightfully should be registered. Law (2011:1424).
Barring the amount
section 5 Of the calculation of the tax credit provides for a
barring amount. Barring the amount is four per cent of the total of
1. the fee to keep taxable income under
Chapter 1. paragraph 5 of the income tax Act (1999:1229), and
2. the fee to keep surplus capital
According to Chapter 1. section 6 of the income tax act.
Amount of alerts for the year 2008 should be set at a minimum of 2 800
SEK. For the year 2009 and later years, barring the amount not
be set at a lower amount than 2 800 crowns increased or
reduced by an amount equal to the price base amount change
between the year 2008 and the current year expressed as a percentage with two
decimal places. Barring the amount expressed in whole Krona to öretal
With the price base amount "means the price base amount in accordance with Chapter 2. 6 and
7 of the social code. Law (2010:1304).
section 6 Of the real estate fee payable by the
the fee reduction provisions for property under the culprit
in law (2007:1398) if the municipal real estate fee exceeds
barring the amount, the fee the culprit be credited a
tax credit equal to the difference between
real estate rates and barring the amount.
section 7 in respect of the tax credit under this Act shall apply it
as concerns about controlling and billing of final tax
under the tax Procedure Act (2011:1244).
Tax reduction should count against municipal and State
income tax, municipal property tax and State
real estate tax.
That consideration should be given to tax credit for
decision on the final tax is found in chapter 56. 7 §
tax procedure law. Law (2011:1424).
This law shall enter into force on 1 January 2008 and applies
for the first time at the 2009 assessment.
1. This law shall enter into force on January 1, 2011 and
apply for the first time in the 2012 taxation.
2. for the purposes of paragraph 3, shall be treated as sickness or
activity compensation in accordance with the social insurance code
equivalent compensation under the repealed Act
(1962:381) on general insurance.
1. this law shall enter into force on 1 January 2012.
2. The law shall apply for the first time when deciding on final tax
for tax years beginning on 1 January 2013.
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