Contributory



paragraph 1 of the real estate fee shall, to the extent evidenced by 3

and 3 a § §, paid for such properties as at

real estate tax assessment is designated as småhusenhet,

condominium unit, apartment buildings unit or farm unit if the

on the farm unit is what in property tax assessments

designated as houses or building plots for single-family homes. Fee shall

not be paid for the property that the year before the calendar year in which

the decision on the final tax is taken not

contributing according to real-estate tax law (1979:1152).

Law (2011:1422).



Fee obligation



section 2 of the real estate fee is payable for the calendar year by the

at the beginning of the calendar year is the owner of the property or

According to Chapter 1. section 5 of the real estate assessment Act (1979:1152),

It is considered as the owner.



The amount of the



section 3 of the property rates per calendar year is for the year 2008



(a)) for such part of the småhusenhet relating to single-family homes that are built

and värderingsenhet for the associated land within the same

taxeringsenhet 6 000 per such small houses, but not more than 0.75

% of building value and land value,



b) for single-family homes on the farm unit that is built and

värderingsenhet on the related land in the same

taxeringsenhet 6 000 per such small houses, but not more than 0.75

percent of the value of residential building and plot of land value,



(c)) for such part of the apartment buildings unit relating to värderingsenhet for

homes listed as well as värderingsenhet for the associated

building plots within the same taxeringsenhet per 1 027

dwelling, but not more than 0.3% of the assessed value of

these valuation entity;



d) for värderingsenhet of owner-occupied apartment that is built and

värderingsenhet on the related land in the same

taxeringsenhet 6 000 per such värderingsenhet for

owner's apartment, however, not more than 0.75% of the assessed value of

these valuation entity.



For the year 2009 and later calendar years amount real estate fee per

houses, real estate fee per dwelling and

real estate fee per värderingsenhet for apartment owners to

real estate fee in 2008 increased or decreased with a

amount equal to the income base amount of change between years

2008 and the current calendar year expressed as a percentage with two

decimal places. The fee is expressed throughout the krona to öretal

fall away.



With the income base amount defined income base amount according to chapter 58. 26

and 27 of the social insurance code. Law (2012:743).



3 a of the real estate fee per calendar year are for single-family homes that are

built and to which it is land which is not included in the

the same taxeringsenhet half of the fee per single-family homes under

paragraph 3, however, not more than 0.75% of the assessed value of

building.



Real estate fee per calendar year is for värderingsenhet for

land belonging to the houses that are built and which are not

included in the same taxeringsenhet half of the fee per single-family homes

under paragraph 3, not more than 0.75% of the assessed value of

empty ground. Law (2009:1410).



4 section With residential leases referred to in paragraph 3(1) (c) such

apartment intended to completely or to a not insignificant

part used as a residence.



§ 5 If it on a värderingsenhet of land one or

several small houses that are built and one or more small homes that

under construction, shall for the purposes of section 3 of the land

be deemed to belong to the houses that are built.

Law (2009:1410).



section 6, If the estimated value year for such a building on a

property that contains the housing is of the year preceding the

property tax year preceding the calendar year in which the decision

If the final tax is taken, no property charge for

building and associated land for the

real estate assessment year and the fourteen following calendar years.

The same applies to completed or rebuilt in such a building, for

the värdeår is not specified at the new property taxation, but

that would have been a värdeår corresponding to the year preceding the

property tax year preceding the calendar year in which the decision

If the final tax is taken, if new property taxation then had

been undertaken.



If on a värderingsenhet of land, there are several

valuation entity for single-family homes that are constructed to the land

be deemed to belong to the houses as real estate fee

not have been reduced for or, if the fee has been reduced to

all the houses, the houses of the lowest degree of

reduction. Law (2012:743).



section 7 For property described in Chapter 2. section 13 of the income tax act

(1999:1229), the share of the assessed value of other

community than that referred to in Chapter 6. section 6, first paragraph

that law included in the basis for real estate fee if

the community is a particular taxeringsenhet.



If property tax and real estate tax are calculated for different

parts of the property, the assessed value when used as

basis for calculation of the real estate rates consist of the

part of the value associated with each real estate deal.



Other provisions



paragraph 8 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) and the income tax act

(1999:1229).



section 9 of the Regulations on the procedure for withdrawal of real estate fee

see the tax Procedure Act (2011:1244). Law (2011:1422).



10 repealed by law (2011:1422).



section 11 in respect of the real estate fee under this Act shall be

provided for in the taxation Act Italian (1971:69).

Law (2011:1422).



Transitional provisions



2007:1398



1. this law shall enter into force on 1 January 2008 and applies

for the first time at the 2009 assessment.



2. for the purposes of section 6, first paragraph, the

calendar year 2007 are entitled to a full or half reduction

of the property tax according to the second subparagraph of paragraph 3 of the law (1984:1052)

State property tax in its version prior to 1 January

2008, and who would have been entitled to continued

decrease for calendar year 2008, to be eligible for full or

half reduction of the municipal real estate fee according to what

that would have been effective in terms of reduction of property tax

under the latter section.



3. a person who is liable to pay the real estate fee for such

property or portion of property referred to in section 3(1)

(c) no later than 30 June 2008 leave the task to the Swedish tax agency

If the number of residential apartments by värderingsenhet on this

property or portion of the property. 20 chapter. the third subparagraph of paragraph 2 of

real estate tax assessment Act (1979:1152) are applied to the corresponding

in respect of this reporting.



2009:108



This law shall enter into force on 1 January 2009 and shall apply for the first time at

2010 annual tax.



2009:1410



This law shall enter into force on 1 January 2010 and apply

first time at the 2011 assessment.



2011:1422



1. this law shall enter into force on 1 January 2012.



2. Act when decisions on the final tax for

tax years beginning after 31 December 2012. The law

also apply when deciding the final tax for extended

fiscal year ending after the end of 2012 and for

shortened fiscal year, as both the beginning and ending during

2012.



2012:743



1. this law shall enter into force on 1 January 2013.



2. the provisions of paragraph 3 are applied in its new version first

time on the real estate fee for calendar year 2013.



3. the provisions of paragraph 6 apply in its new wording on

buildings with estimated värdeår 2012 or later.