{"id":408,"date":"2019-06-19T08:44:03","date_gmt":"2019-06-19T08:44:03","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=408"},"modified":"2019-06-19T08:44:03","modified_gmt":"2019-06-19T08:44:03","slug":"fastighet-gav-inte-vasentlig-anknytning","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=408","title":{"rendered":"Fastighet gav inte v\u00e4sentlig anknytning"},"content":{"rendered":"<p>Skatter\u00e4ttsn\u00e4mnden har i m\u00e5l nr 93-18\/D\u00a0ansett att en fritidsfastighet var en fritidsbostad och d\u00e4rf\u00f6r inte gav v\u00e4sentlig anknytning till Sverige. I det aktuella fallet avs\u00e5g tv\u00e5 makar flytta utomlands under 2019 och de\u00a0skulle\u00a0endast ha kvar tv\u00e5 fritidsbost\u00e4der i Sverige efter flytten.\u00a0Fr\u00e5gan var om makarna skulle anses vara obegr\u00e4nsat skattskyldiga i Sverige p\u00e5 grund av\u00a0v\u00e4sentlig anknytning\u00a0hit. En av fritidsbost\u00e4derna hade tidigare anv\u00e4nts som permanentbostad, men vid utflyttningstillf\u00e4llet skulle det g\u00e5tt mer \u00e4n fyra \u00e5r sedan den aktuella fritidsbostaden anv\u00e4nts som permanentbostad. Enligt Skatter\u00e4ttsn\u00e4mnden skulle d\u00e4rf\u00f6r\u00a0innehavet av de tv\u00e5 fritidsbost\u00e4derna inte medf\u00f6ra att makarna hade v\u00e4sentlig anknytning till Sverige och att\u00a0makarna d\u00e4rmed inte var obegr\u00e4nsat skatteskyldiga i Sverige.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Skatter\u00e4ttsn\u00e4mnden har i m\u00e5l nr 93-18\/D\u00a0ansett att en fritidsfastighet var en fritidsbostad och d\u00e4rf\u00f6r inte gav v\u00e4sentlig anknytning till Sverige. I det aktuella fallet avs\u00e5g tv\u00e5 makar flytta utomlands under 2019 och de\u00a0skulle\u00a0endast ha kvar tv\u00e5 fritidsbost\u00e4der i Sverige efter&hellip; <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-408","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/408","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=408"}],"version-history":[{"count":1,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/408\/revisions"}],"predecessor-version":[{"id":409,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/408\/revisions\/409"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}