Which moving costs can the company deduct?
The Tax Authority's Deduction Lexicon for Companies states under moving costs that you can deduct the expenses for the move when the business is moved from one place to another, for example due to increased local needs. The lexicon does not specify which expenses are included. The moving company's invoice is the obvious one, and the fee to Bolagsverket (the Swedish Companies Registration Office) for changing the articles of association, 1,000 kronor in the e-service, is also a moving expense. This is our assessment.
Source: Skatteverket: Deduction Lexicon for Companies (Moving costs), Bolagsverket: Fees for limited companies.
Can we deduct VAT on the moving company's invoice?
The taxable person has the right to deduct input VAT to the extent that the goods and services are used in a business that is subject to VAT. If you conduct VAT-liable business in the premises, it also applies to the moving company's service. This is our interpretation of the law; Skatteverket has no own page on moving invoices.
Source: VAT Law (2023:200) (riksdagen.se). 13 chap. 6 § VAT Law.
How do we deduct the renovation of a rented premises?
A tenant who pays for new construction, extension or renovation or similar improvement of the premises, where the property owner becomes the owner of what is built, deducts the expenses with annual depreciation deductions of up to 5 percent. If the facility is to be used for only a few years, the entire expense can be deducted directly. Repairs in a rented premises can normally be deducted directly, even when they improve the premises, writes Skatteverket on their page about premises costs for sole traders.
Source: Inkomstskattelag (1999:1229) (riksdagen.se), Skatteverket: Premises costs. 19 kap. 26 § inkomstskattelagen.
New furniture and inventory for the new premises?
Inventories with an acquisition value of less than half the price base amount, or with an economic useful life of no more than three years, can be deducted directly. Inventories that belong together are combined when the value is assessed.
Source: Inkomstskattelag (1999:1229) (riksdagen.se). 18 kap. 4 § inkomstskattelagen.
Is relocation compensation to employees tax-free?
Yes, when the employee moves due to a change of workplace. Compensation from the employer for expenses for the move is then tax-free. This applies to expenses for the move itself, such as packing, transport and travel for the family, but not for double residence, home travel or loss when the residence is sold.
Source: Skatteverket: Relocation compensation, Inkomstskattelag (1999:1229) (riksdagen.se). 11 kap. 27 § inkomstskattelagen.
Common questions
Does the company receive a box deduction for the move?
No. RUT work must be performed in or in close connection to a home where the buyer lives, and an office is not a home.
Is the transfer compensation to an employee tax-free?
Yes, when the employee moves due to a change of workplace, according to Skatteverket and 11 chap. 27 § Income Tax Law.
The law behind it
The sections summarised, with a link to the legal text on riksdagen.se.
16 kap. 1 § inkomstskattelag (1999:1229), checked 6 October 2026
Expenses for acquiring and maintaining income should be deducted as a cost in the business.
18 kap. 4 § inkomstskattelag (1999:1229), checked 6 October 2026
Inventories with an acquisition value of less than half the price base amount, or with an economic useful life of no more than three years, can be deducted directly. Inventories that belong together are combined.
19 kap. 26 § inkomstskattelag (1999:1229), checked 6 October 2026
A tenant who pays for new construction, extension or renovation or similar improvement of a property that the owner becomes the owner of deducts the expenses with annual depreciation deductions of up to 5 percent. If the facility is to be used for only a few years, the entire expense can be deducted directly.
11 kap. 27 § inkomstskattelag (1999:1229), checked 6 October 2026
Reimbursement from the employer for moving expenses due to a change of workplace location is not considered income. The paragraph states what is considered a moving expense.
13 kap. 6 § Value Added Tax Act (2023:200), checked 6 October 2026
A taxable person has the right to deduct input tax to the extent that the goods and services are used in taxable transactions within the country.