The Swedish authorities clarify VAT exemption for certain types of investment fund management services

Swedish tax authorities have restructured their VAT guidance on services connected to investment funds, basically stating that providing management services to investment funds that deal with unit linked insurance plans, are not excused from VAT.

You can consult the Swedish Tax Authorities’ website here, for full guidance, although there is no current English version available.

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If you have any queries or questions, please do not hesitate to contact amavat®.

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