Cash-capped land reallotment escapes withdrawal tax

On its Vad avses med uttag? page, Skatteverket has added new guidanceSkatteverket following Högsta förvaltningsdomstolens judgment of 12 June 2026 in mål nr 6555-25 (HFD 2026 ref. 34): a transfer of land through fastighetsreglering against cash consideration of at most 42,000 kronor does not trigger withdrawal taxation (uttagsbeskattning)Skatteverket, even where the consideration is below the market value of the land transferred.

The reasoning runs through 45 kap. 5 § första stycket inkomstskattelagen: where the cash consideration is at most 42,000 kronor, no capital gain is to be reportedSkatteverket. That provision must be read as a special regulation that excludes withdrawal taxationDomstol. The background was Skatterättsnämnden's advance ruling 106-24/D of 7 October 2025, affirmed by the court, in which a group considered transferring a property between group companies by fastighetsreglering against 1,000 kronor in cash: the Board held the reallotment triggers no withdrawal taxation and that lagen mot skatteflykt does not apply, since non-taxation follows directly from the statutory text.

On its Beräkna anskaffningsvärdet på en byggnad page, a new clarification states the buyer's sideSkatteverket: the rule on computing the acquisition cost of a building also applies to fastighetsregleringar carried out solely against cash consideration, with no other consideration such as landSkatteverket. In such a case the acquirer may add the cash, allocated by market value, to the depreciation basis for buildings, forest deductions and substance-depletion deductionsSkatteverket. That fact pattern — a reallotment solely against cash — was present in HFD 2026 ref. 34, although the court had no reason to rule on the acquisition-cost question there. What counts as cash consideration is settled in Skatteverket's position of 24 February 2026 (dnr 8-73378-2026)Skatteverket: consideration fixed at an amount in money, whether stated in the reallotment decision or only in an agreement between the parties, with the manner of payment irrelevantSkatteverket — while consideration that cannot be specified as a fixed amount, such as another property, is not cash considerationSkatteverket.

The two pages belong together in practice: the transferor side reports no gain and faces no withdrawal taxation where the cash stays at or below 42,000 kronorSkatteverket, while the transferee may add the cash paid, allocated by market value, to the basis for building depreciation and related deductionsSkatteverket. Advisers should keep the two sides consistent — a transfer structured to stay within the 42,000-kronor shelter on the seller's side may still add depreciable basis on the buyer's sideSkatteverket, and the shelter turns on the cash amount fixed in money, not on how the parties settle itDomstol.

Legal basis: 45 kap. 5 § första stycket and 22 kap. inkomstskattelagen (1999:1229) with 5 kap. fastighetsbildningslagen (1970:988), applied in HFD 2026 ref. 34 (dom of 12 June 2026 in mål nr 6555-25) and Skatterättsnämndens förhandsbesked 106-24/D, reflected in Skatteverket's ställningstagande of 24 February 2026 (dnr 8-73378-2026).