What is required to make deductions for RUT / home-based services?

1. The work shall be performed in the customer’s or customer’s parents’ household. The parent must, however, be resident in Sweden. Parents are referred to as biological, adoptive and foster parents. You can not be deducted if you have paid for household services to an adult child who no longer live at home.

2. The person who performs the work shall work with a F-tax certificate (as you do via BolagsKraft).

3. The work may not be carried out by an associate or by a company in which the related ownership share has a significant influence. In the case of related persons, spouses, parents, grandparents, children and children’s spouse, siblings, siblings spouse, sibling children , Deceasedestate by which the taxpayer or any related person is a partner. For children, stepchildren and foster children are also included.

4. The customer’s part of the invoice must have been paid during the tax year.

5. Only expenses for the work may be reported to the Swedish Tax Agency. No costs for materials, equipment, machine costs or travel. These costs must be paid by the customer.