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Hej!

I have a question about deduction for Dual Residence (Dubbel Bosättning) that I hope you might be able to help me with.

Me and my girlfriend moved to Sweden from the Netherlands last year (2018).
We have kept our house in the Netherlands, which we own together. We have not rented out the house, so no one lives there now.
My girlfriend moved to Sweden in March of last year to start her new job here. I joined her in June, and started my new job then also.
We are renting an apartment.

So now I am trying to figure out how the Dual Residence deduction applies to us for our 2018 tax declaration...

My understanding from the information on the Skatteverket website is the following:
For the period when I was still in the Netherlands, my girlfriend can deduct the rent for the apartment in Sweden (plus maybe some other minor expenses). This part seems pretty clear to me.
However, from the moment I moved to Sweden as well, my understanding is that from that time onwards it's the costs for our house in the Netherlands instead that can be deducted. Is this correct?
Also, I understand from the Skatteverket website that it's the person that moved to Sweden for his/her job that can make the deduction. But since this seems to apply to both of us, does that mean that both of us can deduct "our" part of the deductable costs?

Thanks for reading!

4 Comments
  1. anon
    D Andersson
    Apr 18, 2019

    Hej!

    You have understood correctly, when you stayed in the Netherlands your girlfriend deduct the rent in Sweden but when you move to Sweden you both deduct the cost for the house in the Netherlands.

    Since both of you have moved to Sweden because of the work you can both deduct the costs for dual residence.

    Kind regards

    Daniel

    Daniel Andersson är skattejurist hos Skattepunkten AB

  1. anon
    Henk83
    Apr 18, 2019

     

    Hej Daniel,

    Many thanks for the confirmation!

    So then my follow-up question is which costs we can deduct for our house in the Netherlands. Since we own the house, it seems there might not be so much to deduct? The costs I can think of (apart from interest on the house loan which we can deduct under Avdrag Kapital) are:
    - Electricity, gas, water
    - Home insurance
    - Local taxes
    - Internet/TV subscription
    - Maintenance
    But from what I've read on the Skatteverket website, it seems that at least the insurance and maintenance costs, and probably also local taxes, can't be deducted? (Or maybe the part of the local taxes that also has to be paid by someone who rents is deductable?)
    Any other deductible costs you can think of?

    One thing that I don't really understand is why a single person who is in basically the same situation seems to be treated differently. From what I've read it seems that a single person would be able to deduct the difference between his housing costs before and after the move to Sweden (which also for us would be much more interesting). But how is the situation of a single person moving to Sweden and keeping his old house any different from a couple doing the same?

  1. anon
    D Andersson
    Apr 19, 2019

    Hej!

    It is only possible to deduct the actual cost that you have for the house for example electricity, gas, water. Home insurance, taxes and Internet/TV subscription is not deductible since Skatteverket don´t consider this to be costs for the actual living. Maintenance may be deductible when you sell the house.

    The reason that the rules are different is that it is possible for a couple to move the family home when both live in the new home. A single person is in general considered to have closer bound to the old house while a couple have closest connection to the other each other.

    Kind regards

    Daniel

    Daniel Andersson är skattejurist hos Skattepunkten AB

  1. anon
    Henk83
    Apr 23, 2019

     

    Thanks a lot for your clear explanation, Daniel!

    BR,
    Henk.