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Sweden

Semesterbostäder Laws in Sweden

Semesterbostäder Laws in Sweden

Sweden

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Introduction

Introduction to Semesterbostäder in Sweden

In cities like Stockholm, where it is no longer a secret that there are few short-term rental apartments, the Airbnb market continues to boom year after year, and the owners of the beautiful homes listed on the various shared economy listing platforms are constantly receiving additional income through the accommodation rental activity. However, even though Sweden is a fantastic tourist destination with many attractions, some would-be hosts there are still hesitant to launch the business because of a variety of factors, such as allegations that the activity is prohibited. Despite these rumors, the truth is tourists flock to Sweden for its many attractions, which include renowned ice constructions, huge northern landscapes, and sumptuous palaces. There are so many historical treasures and thrills in the country. So while you are hesitating, housing is in high demand, especially during the busy summer or holidays.

So continue reading to learn the basic rules governing the activity, which will help you avoid boredom this holiday season while earning additional money. Are you ready to begin? Let’s guide you through the National requirement.

Overview

In cities like Stockholm, where it is no longer a secret that there are few short-term rental apartments, the Airbnb market continues to boom year after year, and the owners of the beautiful homes listed on the various shared economy listing platforms are constantly receiving additional income through the accommodation rental activity. However, even though Sweden is a fantastic tourist destination with many attractions, some would-be hosts there are still hesitant to launch the business because of a variety of factors, such as allegations that the activity is prohibited. Despite these rumors, the truth is tourists flock to Sweden for its many attractions, which include renowned ice constructions, huge northern landscapes, and sumptuous palaces. There are so many historical treasures and thrills in the country. So while you are hesitating, housing is in high demand, especially during the busy summer or holidays.

So continue reading to learn the basic rules governing the activity, which will help you avoid boredom this holiday season while earning additional money. Are you ready to begin? Let’s guide you through the National requirement.

Property

Overview

The Swedish Tourism Association (STF) serves as a resource for STR operators, offering guidance on sustainable tourism and local regulations. Membership provides access to networking and compliance resources.

Property

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short term rentals

What is Semesterbostäder in Sweden?

What are short Term Rentals in the Country?

In Sweden, short-term rentals are commonly referred to as “semesterbostäder” or “korttidsuthyrning” in Swedish, meaning holiday rentals or short-term lettings. In Sweden, short-term rental is described as furnished apartments that come with a range of additional goods or services such as wifi, regular cleaning, etc., and are commonly presented to professionals (e.g., temporary workers) and tourists for a short-term period, which spans for weeks and months for payment. The payment made by guests covers utilities and local taxes.

Is Subletting Legal?

Is Subletting Legal in Sweden?

Yes

National Association for STR Owners

What is the maximum length of stay in Sweden?

What is the maximum length of stay?

Sweden does not have a nationwide limit on the maximum length of stay for short-term rentals, but most municipalities have their own guidelines. Short-term rentals are typically restricted to stays of no more than 120 consecutive days. This limit applies mostly to non-owner-occupied properties, meaning that if a host does not live in the property they are renting, they cannot rent it for more than four months out of the year.

Is there any National Registration Requirement or Permit?

In Sweden, there is no national requirement for hosts to register their short-term rental properties with a central government database. In Sweden, you don't need a national permit or license to start a short-term rental, but you might need other types of licenses related to safety and planning, like fire safety and electricity, from your local government.

Is there a need for Permission from Landlord/Local Council/Neighbors?

Is Short-term rental Income taxable?

Is there any National Tourism Fund or Tourist Tax?

Is there any Guest Registration and Reporting Requirement?

Is there any National Health and Safety Requirements?

Is there any Platform Accountability Requirement?

Is there any Anti-Discrimination Law?

Is there any Data Sharing Requirements?

Is there any National Insurance Requirement?

Is there any National Zoning law/Cultural Heritage law?

Is there any Environmental Regulations that affects STR?

Is there any National Tenant Protection Law?

Is there any Reporting Requirements for Foreigners?

Is there any Digital Platform Regulation Compliance?

Is there any Consumer Protection Law that affect STR?

Is there any Law that applies to Non-resident Owners?

The same rental income tax laws apply to you since you get income from a Swedish source you are required to file a tax return and pay taxes in Sweden at the same rate as resident owners. However, for VAT, you must register for Swedish VAT as no registration threshold applies to you.

Is there any classification of STR in the country?

Are there Special National Event Regulations?

Is there any Penalty for Violating National Rules?

Are there National Rules or Regulations Governing Short-Term Rentals in Sweden?

Are there National Rules or Regulations Governing Short-Term Rentals in the Country?

Sweden has national health and safety regulations that all short-term rental properties must adhere to. These standards are designed to ensure guest safety and comfort, and include the following requirements:

Smoke Detectors: All rental properties must have functioning smoke alarms.
Fire Safety Equipment: Hosts must ensure that their properties are equipped with fire extinguishers and have clear emergency exit routes.
Building Standards: Properties must comply with Swedish National Board of Housing, Building, and Planning regulations, which cover structural integrity, ventilation, and sanitation.

Failure to comply with these health and safety regulations can lead to fines or the suspension of rental permits.

Is there any National Tax that affects short-term rental?

Yes, income generated from short-term rentals in Sweden is subject to income tax and potentially value-added tax (VAT) depending on the revenue generated:

Income Tax: All rental income must be reported to the Swedish Tax Authority (Skatteverket). Annual rental income below or equal to SEK 40,000 per property is not subject to tax. Rental income is subject to capital income tax at a rate of 30% in Sweden. Capital income tax (30%) is charged on proceeds (actual rent less real estate charges paid by the property owner) from short term lettings of your home exceeding SEK 40,000.
VAT: Currently, in Sweden, you are required to register for VAT if you supply goods/or services which are considered to be subject to VAT in Sweden. VAT liability arises if you are considered as a taxable person.

The following would normally indicate that you are a taxable person:

The short term rental has a maximum duration of 4 months per tenant.
The property is advertised with daily/weekly rates and offers services like cleaning and fresh linens.
The property is rented for over 112 days, and the rental income exceeds SEK 50,000 (prior to June 30, 2022) or SEK 80,000 (after July 1, 2022).

If rental income is below SEK 80,000 per person per year, VAT may be exempted, though an exemption request with the Swedish Tax Authority is required. VAT rates vary by country and can change over time, so it’s advisable to regularly check with the local tax authority for the latest rates. As of this document's issuance, the VAT rate for accommodation in Sweden is 12

permits, license

Are there any Permits, Licenses, or Registrations for Semesterbostäder in Sweden?

Are there any Permits, Licenses, or Registrations for Short-term Rentals in the Country?

In Sweden, there is no national requirement for hosts to register their short-term rental properties with a central government database. In Sweden, you don't need a national permit or license to start a short-term rental, but you might need other types of licenses related to safety and planning, like fire safety and electricity, from your local government.

Is there any National Association for Semesterbostäder owners in Sweden?

Is there any National Association for STR owners in the Country?

The Swedish Tourism Association (STF) serves as a resource for STR operators, offering guidance on sustainable tourism and local regulations. Membership provides access to networking and compliance resources.

National Association for STR Owners

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Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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