Required Disclosures for Commercial Leases in Sweden
Mandatory landlord disclosures for Swedish commercial properties: Energy Performance Certificates, Voluntary VAT Registration, and boundary demarcation lists.
Legal Disclaimer
This content is for general informational and educational purposes only. It does not constitute legal advice and should not be relied upon as such. Laws change frequently — always verify current regulations and consult a licensed attorney in your jurisdiction for advice specific to your situation. Landager is a property management platform, not a law firm.Information last verified: May 2026.
Governed primarily by the Swedish Land Code (Jordabalk), which was issued on 1970-12-17, commercial real estate in Sweden operates differently than in many other jurisdictions. Unlike residential properties, Sweden does not enforce extensive, hyper-specific environmental or hazard disclosure addendums (like those found in North America) for corporate, Business-to-Business (B2B) commercial leases. In commercial leasing, the burden largely rests on both parties to negotiate standards, outline risks, and establish duties through shared contractual clauses.
However, a few state-mandated disclosures and industry-standard documentation requirements are entirely non-negotiable.
1. VAT Status and Voluntary Tax Liability
As a fundamental rule in Sweden, leasing real estate is entirely excluded from the right to charge or deduct Value Added Tax (VAT / Moms). Commercial renting is, by default, VAT-exempt. [cite: 1, 10 kap. 35 §] However, a property owner, a bankruptcy estate, or a VAT group that wholly or partly leases out a building or other facility that constitutes real estate for permanent use in a business where the transactions entail a right to deduction or refund, may opt for voluntary taxation. [cite: 1, 12 kap. 5 §] Landlords choose this primarily to gain the right to deduct the massive amounts of VAT they pay when purchasing repairs, services, and materials related to developing those commercial spaces.
A crucial pillar of the commercial lease is that the contract must clearly disclose and stipulate: That the tenant conducts VAT-liable business operations that legally permit the landlord’s voluntary registration. If this isn't the case, an incredibly costly un-taxed rent scenario occurs, leaving the landlord with millions in residual tax bills from the Swedish Tax Agency (Skatteverket). Disclosing and guaranteeing the exact nature of the company’s operations forms the foundation of the lease.
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Sources & Official References
Frequently Asked Questions
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Sweden has specific rules regarding late fees and penalties for overdue rent. These may include mandatory grace periods, caps on late fee amounts, and restrictions on interest charges. Late fee provisions should be clearly stated in the lease agreement and must comply with local regulations to be enforceable.
Read the complete guide▶What property disclosures are landlords required to make in Sweden?
Landlords in Sweden must disclose relevant information about the property to prospective tenants before the lease is signed. Required disclosures typically include known material defects, environmental hazards, previous damage history, and any conditions that could affect the tenant's use and enjoyment of the property.
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