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No. Taxxa is a research and drafting workspace. It helps professionals reach an informed starting point faster; the professional still reviews the evidence and makes the final decision. It does not file returns, post bookkeeping entries or give legal advice.

SwedenSkatteverket

Split business share that cannot run alone is no VAT-free transfer

After EU ruling T-366/25, Skatteverket tests each recipient separately: a half share that cannot run the business alone falls outside 5 kap. 38 § ML even when reunited in a joint company.

By Taxxa AI OyPublished 7 October 2026

Tax

A business split across several recipients is tested recipient by recipient.Skatteverket For a transfer to count as a transfer of a whole business or an independent part of a business under 5 kap. 38 § mervärdesskattelagen, all the assets transferred to each recipient must be enough for the business to continue as an independent economic activity in that recipient's hands.Skatteverket Where a transfer happens in several steps, that test is applied in every step.Skatteverket

The background is the EU General Court's judgment in T-366/25, Szytelbiecka, which changed Skatteverket's previous position.Skatteverket A transfer of a business in halves to two natural persons is not a transfer of all the assets or any part of them within the meaning of the provision when the business cannot continue for the recipient with the share received.Skatteverket That applies where the transactions are independent of each otherSkatteverket, which is the case when each party can dispose of its share without the other's consent and can individually carry out or abstain from the next planned transactionSkatteverket. It makes no difference that the parties intend to contribute the shares immediately as capital to a company carrying on economic activity which they co-own.Skatteverket

The same per-recipient logic reaches single assets routed through a third party. An independent transfer of a single asset to a third party is not a transfer of a business even if the asset is later sold on to the person who continues to operate the business.Skatteverket

A gift example shows the consequences. A person gives a business to two daughters, half each of all the assets, and the daughters plan to contribute their halves to their joint handelsbolag. The business has been fully taxable, but neither half alone is enough to continue operating itSkatteverket. The gratuitous transfers to the daughters are then not transfers of a businessSkatteverket and may be subject to uttagsbeskattning if the conditions for that are metSkatteverket. The daughters' contributions of their halves to their own handelsbolag are made as non-taxable personsSkatteverket, since neither is regarded as carrying on the business on her ownSkatteverket, and therefore fall outside the scope of VATSkatteverket.

Joint inheritance is treated differently. Where three adult children jointly inherit a farming business, take joint ownership of the property and jointly continue the operations, they are treated in the same way as a simple partnership (enkelt bolag).Skatteverket Each co-owner carrying on the business independently is a taxable personSkatteverket, and since the business is run as a simple partnership each co-owner is regarded as able to carry on an independent economic activity with the inherited shareSkatteverket. The transfer through inheritance can therefore be covered by 5 kap. 38 § ML, provided the input VAT that would otherwise have been charged on a corresponding sale would have been deductible for the recipients.Skatteverket

The deduction condition still applies to every transfer: a transfer of a business falls outside VAT only if the recipient would have been entitled to deduct the input VAT, or to a refund of it.Riksdagen Legal basis: 5 kap. 38 § mervärdesskattelagen and Article 19 of the VAT Directive.

Test each recipient of a split business transfer separately: confirm that what each recipient receives is enough to carry on an independent economic activity before applying Chapter 5, Section 38 ML.

Sources

SwedenSkatteverket

Split business share that cannot run alone is no VAT-free transfer

After EU ruling T-366/25, Skatteverket tests each recipient separately: a half share that cannot run the business alone falls outside 5 kap. 38 § ML even when reunited in a joint company.

By Taxxa AI OyPublished 7 October 2026

Tax

Test each recipient of a split business transfer separately: confirm that what each recipient receives is enough to carry on an independent economic activity before applying Chapter 5, Section 38 ML.