Flat-rate valuation in calculating the tax deduction, employer contributions and the control task
Sweden is divided into areas considered to be essentially uniform in terms of housing costs. The benefit of a dwelling in houses or apartment buildings, non-recreational- and property, be under 8 Chapter. 15 § SBL determined as the average value calculated per square meter of living space for comparable homes in an area that is essentially uniform in terms of housing costs. If the dwelling is located outside urban areas with the immediate environment should be the value determined to 90 % of the lowest of these average values.
Tax Board in regulations (SKVFS 2008:12) established the following values to be used in calculating the benefit of another residence in this country than property.
| Area | Bostadsförmånsvärde beräkn. for kvadratm. Living in the Euro / month | kr / year |
| Greater Stockholm | 83 | 995 |
| Greater Gothenburg | 78 | 936 |
| Other. municipalities with more than 75 000 int. | 75 | 895 |
| Other municipalities | 68 | 819 |
| Property located in urban or immediate surroundings | 61 | 737 |
Property tax value calculated on the basis of the above table refers to housing in unfurnished condition including heat but excluding household.
Indication of an apartment space appears regularly of the lease. In the case of single-family homes are an indication of living space in the property registers. The living area corresponds to the principle of what the property tax is called living. With living space provided floor area of Swedish Standard SS 021053. As living space included a living room, living room, Bedrooms, kitchen and other rooms in the house plan example. study, hobby room, etc.. and Hall, corridor, stairs, etc., between adjacent living areas. Further counts of living among others. even in the same plane lying areas for personal hygiene such as bathing- and shower room, WC, sauna, washrooms, (laundry) m.m., space for clothing storage and care of clothing (other than washing) and other smaller stores within the dwelling (prop. 1993/94:90 with. 108). If such spaces are such. in the basement or the attic they are considered as ancillary rooms.
Value tables are also used when the housing provided in the form of hotel (letter 2004-09-20, dnr 130 558106-04/113).
The above data (per square meter for each. area) for the calculation of housing benefits in the form applicable to
- Calculation of tax deductions and employer contributions for the tax year 2008, and
- The return of control for the income year 2008, unless the benefit as determined by Tax may be calculated in accordance with Section 4.5.1.1. In making such calculation, the above table are not used.