It contains statistical messages Holiday home Assessment units/assessment units without registered population and taxable as agricultural unit, residential construction value under SEK 50,000 (category code 113), small house for agriculture, built (category code 120), small house unit, built-up to (category code 220), small housing unit, single-family house on free grounds (type code 225) or small housing unit, building value below SEK 50,000 (type code 213).
News of the 2019 release of Holiday Homes
A category code is included. It is under agricultural unit, residential building value SEK 50,000 (category code 113).
All assessment units are single-family units, freehold single-family homes (type code 225) now considered vacation homes.
Agricultural units also require that agriculture is not active. From 2019, only those with agriculture-related business codes are counted as active farms, meaning fewer agricultural units are excluded.
About 24,000 more holiday homes have been built for 2019 compared to the previously used system.
Foreign ownership The taxable owner responsible for the declaration does not have a Swedish address and does not have a Swedish social security number. Only natural persons and address of the country owner reported were included in the survey.
Foreign Swedish ownership The taxable owner responsible for the declaration does not have a Swedish address but has a Swedish social security number. Only natural persons and address of the country owner reported were included in the survey.
This information is taken from Property Tax Register (FTR) 2022 and refers to the status as on 01-01-2022. Statistics Sweden receives the register from the Swedish Tax Agency.
Accounting Objects Assessment Units / Taxation Units. Assessment units / taxation units in FTR are defined as separately assessed / taxed and generally consist of property including land and buildings.
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