Ordinary questions

How much should I pay in property fee?

The property fee for 2013 is SEK 7,074 per house.

The fee is indexed upward each year.

What should I pay in tax when I sell my home?

If you make a profit, or capital gain, when you sell your cooperative unit or your house, the tax rate is 22 percent. You can apply for a deferment on gains of up to SEK 1,450,000.

Can I make a deduction if I sell my home at a loss?

If you make a loss you can reduce your tax by 15% of the loss. (Half of the loss can be deducted and the percentage for the tax reduction is 30 %).

The reduction is calculated as follows:

The loss is SEK 50,000 SEK, so the tax reduction is SEK 7,500.
(SEK 50.000 x 50 % x 30 % = SEK 7,500)

How large an amount can I get a deferment for?

The maximum amount of the deferment is SEK 1,45 million. Annual interest of 0.5 percent is charged on the deferment. The table below shows what a deferment costs per month.

Capital gain
SEK/monthCapital gain
100 00042900 000376
200 000841 000 000418
300 0001251 100 000459
400 0001671 200 000501
500 0002091 300 000543
600 0002511 400 000585
700 0002921 450 000605
800 000334  

What happens with the deferment if I give my house away?

The deferment is taxed if a home is transferred to a new owner by inheritance, gift, bequest or distribution of estate. The exception is inheritance or bequest to a spouse/cohabitant or a child under 18 living at home, or distribution of estate on divorce or termination of cohabitation relationship, or death of spouse or cohabitant.

I have sold my cooperative unit, when should I declare the sale?

If you sold your co-op unit during 2013, you should declare the sale in 2014. A statement of earnings will be sent to you by the cooperative association saying what amount you should declare. Concerned persons will receive a small booklet on the subject from Forum Real Estate Economics.

Please contact Ann Marie Lövheden Höög or Håkan Olsson
by e-mail if you have not received the booklet.

In connection with a buyout, it is important to familiarize yourself with the rules concerning capital gains, especially if you are a new co-op owner and have an old capital gain to request a deferment for.

What is a joint ownership association?

I have heard that a joint ownership association is supposed to take care of playgrounds and parking garages from now on, what does that mean?

Under the Joint Facilities Act, a joint facility entails a permanent collaboration between several properties with regard to their joint needs. The facility is normally managed by a joint ownership association.

Many different kinds of joint facilities are found in both urban and rural areas. They may take the form of playgrounds, parking garages, water supply and sewerage systems, logging roads, boat jetties, etc.

Each member property has a share in the joint facility, and a board is elected among the owners of the member properties to manage the operation of the facility.

What is an energy declaration?

In connection with sales after 1 January 2009, all categories of buildings must have an energy declaration.

If you live in a self-owned house and you sell it, you have to prepare an energy declaration.

Read more (in Swedish) at Boverket (The National Board of Housing, Building and Planning)

I have heard that the interest rate will go up, how will that affect me?

In connection with a buyout or a capital contribution, you can deduct 30% of your interest expense in your income tax return.

Read more at Riksbanken

Speak to your bank about a suitable mix of loans with variable and fixed interest rates.

In connection with a buyout or a capital contribution where several members take loans at the same time, the banks usually offer a discount on the interest rate.

Read more about interest rate statistics from Swedbank

I am retired, can I get a loan?

Our experience from all buyouts or capital contributions we have been involved in is that the banks do not discriminate against retirees. If your finances are in order and you have paid your bills, you will get a loan.

Speak with the cooperative association’s bank or your personal bank contact about this.

What is required for an association to go into voluntary liquidation?

A resolution at two general meetings is normally required. A simple majority (at least 50 %) at meeting one (1) and at least a 2/3 majority at meeting two (2). Only those who cast votes are counted.

What happens if I don’t want to participate in the buyout?

If the cooperative association has decided to go into liquidation, according to the bylaws, this affects all members. The association will be disbanded and the members will be offered a chance to buy the title to their co-op units. You can’t continue to live as a cooperative member since the association is in liquidation.

Do I get a capital gain on account of the buyout?

If you are registered at the co-op address, you can request a deferment for payment of the capital gains tax. The deferment lasts until the next time you move.

Read more about deferments.

But if you are not registered at the co-op address, this may be a problem. In that case, contact Forum Real Estate Economics or someone who can give you advice in tax matters.

What happens with the mortgage loans I have on the cooperative unit?

The loans you have taken on your co-op unit are converted to loans secured by the house.

In connection with the buyout, the mortgage in the co-op unit is cancelled and replaced by a mortgage in the property you have bought from the cooperative association.

Note that the loan is converted at the time of the actual buyout. The buyout usually takes place sometime after the buyout decision is made. Before the buyout occurs, the National Land Survey has to form new properties, one plot per house.

Contact us


Erik Sköldeberg


Anders Stålarm
Olov Lindberg