Skatteverket
Skatteverket is the Swedish tax agency. Alongside collecting tax, the agency runs folkbokföringen, the Swedish population register, and carries out the fastighetstaxering: the statutory assessment of every fastighet (property unit) that sets the taxeringsvärde. The taxeringsvärde places each property in a taxeringsklass by use (housing, commercial, industry, agriculture and forestry) and forms the basis for the municipal property fee and the state property tax.
Skatteverket's taxeringsklasser are, together with Lantmäteriet's property register, the very basis for the property data we collect through Combify. The Norwegian counterpart is Skatteetaten: both agencies set a tax value on property, but the values are not comparable. The taxeringsvärde is a public, published attribute of the property itself, set on a fixed cycle at around 75% of market value. The Norwegian formuesverdi, by contrast, is tied to each owner's tax return, not a fixed figure on the property, and it is not publicly available in the same way.
Taxeringsvärdet är ett samlat värde av en fastighet, eller en taxeringsenhet, som fastställs genom fastighetstaxering. För småhus påverkar taxeringsvärdet bland annat skatt, avgifter och värdering av fastigheten. Taxeringsvärdet ska motsvara 75 procent av det sannolika marknadsvärdet för fastigheter i värdeområdet, två år före taxeringsåret, det så kallade nivååret.
More information: Skatteverket: Söka taxeringsvärde, Skatteverket: Taxeringsvärde småhus, Skatteverket: Folkbokföring, Skatteverket: Så deklarerar du hyreshus
Datasets we collect from Skatteverket
This data reaches Placepoint through Combify, together with Lantmäteriet's property register. It comes from the taxering of company-owned fastigheter, so privately owned småhus are not included.
- Taxeringsvärde: the assessed tax value for each fastighet, with the taxeringsår it applies to.
- Markvärde and byggnadsvärde: the two part values that the taxeringsvärde is the sum of, the value of the plot and the value of the building.
- Taxeringsklass: the property's use according to the type code in the taxering (housing, commercial, industry, agriculture and forestry), which the taxeringsvärde is based on.
Skatteverket sets the value from a set of värdefaktorer (value factors). For rental buildings (hyreshus) we have these:
- Hyra: the rental income that the taxering is based on, in total and split between housing and commercial premises. This is the rent the owner reported in the taxering's hyresnivå, not today's rent, and not the lease terms in the contracts.
- Boarea (BOA): the area fitted out for housing, per taxeringsenhet and in total for the fastighet.
- Lokalarea (LOA): the area for anything other than housing, split between office, warehouse and production where it is reported.
- Built Year: the nybyggnadsår, which the taxering uses to calculate the värdeår.
We do not have Bruttoarea (BTA). Skatteverket uses BTA above ground level as the measure of the building right when the plot is valued, but that figure does not come with the data we receive. Boarea and lokalarea appear in the fastighet lookup, but cannot be used as a filter when Placepoint AI searches Swedish fastigheter. Taxeringsvärde, markvärde, byggnadsvärde, hyra and built year can.