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SwedenSkatteverket

Development contributions are not VAT consideration, HFD rules

HFD 2026 ref. 33 holds a municipal development contribution is not VAT consideration: the new lines met the area water and sewerage needs, and the plan adoption is a unilateral act, not a supplied service.

By Taxxa AI OyPublished 28 September 2026

Tax

Money a municipality receives under a land-exploitation agreement (exploateringsavtal) is not consideration for a service with a direct link where the developer neither requested the works nor holds rights in them, and is therefore outside VATSkatteverket. That is the holding of Högsta förvaltningsdomstolen in HFD 2026 ref. 33Skatteverket, decided 11 June 2026Skatteverket in case 6329-25Skatteverket concerning Göteborgs kommunSkatteverket.

The developer financed the replacement of municipal water and sewerage lines on municipal land — necessitated by a new detailed plan enabling housing on the developer's land — through a contribution matching the municipality's actual costs. Skatteverket assessed output VAT, treating the municipality as having supplied a service in a civil-law relationship. The lower courts agreed a supply existed but exempted it as an exercise of public authority, finding no significant distortion of competition.

HFD stopped a step earlier: no supply against consideration existed at allSkatteverket. A direct link requires a legal relationship of reciprocal performance, with the payment constituting the actual countervalue of the service supplied — the two performances conditional on each other. An exploitation agreement does create a legal relationship, and the municipality did receive a contribution, but the link between the two was missing.

Three reasons carried the court. First, the legislative scheme caps what a municipality may demand: commitments must be necessary for implementing the detailed plan and reasonable against the developer's benefit, and the preparatory works treat the developer's benefit as the adoption of a plan enabling exploitation — not a counter-performance from the municipality. Second, the evidence showed the developer obtained no service from the new lines: the works were not requested by the developer, the developer held no rights in them, and they served the municipality's duty to meet the area's water and sewerage needs once the plan was implemented. Third, neither can the adoption of the detailed plan be the service: HFD treats a decision to adopt a detailed plan as a unilateral act of a public authority which, on EU case law, cannot create a relationship within which reciprocal performances are exchanged (C-528/19, Mitteldeutsche Hartstein-Industrie, point 49).

The appeal was therefore dismissedSkatteverket without reaching the public-authority question. The court awarded Göteborgs kommun SEK 58,880 in costs before HFD, the matter being significant for the application of the law.

Transitional note: the 1994 VAT Act applied to the facts, the 2023 Act having entered into force on 1 July 2023; the court records that corresponding provisions exist in the new Act.

Legal basis: 2 kap. 1 § mervärdesskattelag (1994:200), Article 2.1 c of the VAT Directive (2006/112/EC), and 1 kap. 4 § and 6 kap. 40 § plan- och bygglagen (2010:900), as applied in HFD 2026 ref. 33.

Review open and closed exploitation agreements against HFD 2026 ref. 33 — where the developer neither requested the works nor holds rights in them there is no direct link and no output VAT should be charged.

Sources

Ref 33

SwedenSkatteverket

Development contributions are not VAT consideration, HFD rules

By Taxxa AI OyPublished 28 September 2026

Tax

Transitional note: the 1994 VAT Act applied to the facts, the 2023 Act having entered into force on 1 July 2023; the court records that corresponding provisions exist in the new Act.

Sources

Ref 33