GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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17:27 May 4, 2005 |
Swedish to English translations [PRO] Bus/Financial - Law: Taxation & Customs / Swedish tax laws | |||||||
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| Selected response from: mia1970e Sweden Local time: 09:11 | ||||||
Grading comment
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Summary of answers provided | ||||
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4 +2 | definition |
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4 +1 | co-op |
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4 -1 | condominium |
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Discussion entries: 1 | |
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definition Explanation: Med andelshus avses en fastighet som ägs av tre eller flera, antingen direkt eller genom ett svenskt handelsbolag, och som inrymmer eller är avsedd att inrymma bostad i skilda lägenheter åt minst tre delägare (2 kap. 16 § IL). När man talar om andelshus i inkomstskatterättsliga sammanhang avses inte småhus. För varje delägare i ett småhus, som i dagligt tal i vissa fall kan kallas andelshus, ska en prövning göras om hans innehav är att anse som privatbostadsfastighet eller näringsfastighet enligt vanliga regler. Är fastigheten inte ett småhus, är http://www.skatteverket.se/rattsinfo/handledningar/skattehan... -------------------------------------------------- Note added at 21 mins (2005-05-04 17:48:45 GMT) -------------------------------------------------- It\'s a co-owned house containing separate flats, I don\'t know how to say that in a single word :-) |
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14 hrs confidence: peer agreement (net): +1
5 days confidence: peer agreement (net): -1
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