Conditions for RUT deductions We reserve the right to invoice the remaining amount, corresponding to the tax reduction, if the request from the Tax Agency is rejected. In order for you to be able to take part in the RUT deduction, you need to fullfill a number of conditions and provide correct information to the supplier you have hired. The Rut deduction are added together and is a total of a maximum of SEK 75,000 per person and year. It is your income and how many other deductions you make that govern how much you can get in deduction. You, as the buyer, are responsible for ensuring that all conditions for the root and square deduction are met.

Checklist for RUT-Deduction This is what you should consider when buying route services:

Requirements for you as a buyer

• You must be at least 18 years old at the end of the tax year
• You are resident in Sweden or pay tax in Sweden for at least 90 percent of your total income
• You must have paid for the work before the end of the year for the deduction to be included in your return the following year
• You must have window deductions left to use.
• You must pay enough tax to be able to deduct for grid work.
• An estate can receive a square deduction, but only for work that was carried out before the death.

To take advantage of the square deduction, you must live in whole or in part in the residence where the service is performed. If you have dual residence, both count as residence. A holiday home, cooperative apartment or a cabin that you own or rent for a shorter or longer period is also counted as a residence. You can also get tax deductions for work in your parents' home if you have paid for the work

Rut-deduction for moving

• The home that is moved must belong to the buyer.
• The move must take place between homes in which the buyer lives in whole or in part within the EU/EEA area or Switzerland, see Requirements for your home.
• A move must have taken place (Registered in the new housing estate)
• The company carrying out the work must have Swedish F tax if any part of the move is carried out in Sweden.
• The work steps must be included as part of the move of the household. Square deductions are given for:
• Moving of whole or individual parts of household goods that takes place between residences
• Moving household goods between rental apartments or condominiums in the same building
• Moving household goods to and from warehouses or other storage facilities, provided that the household goods are moved within two years to the new home;
• Moving of household goods in connection with homestyling before the sale of the home;
• Unpacking and unpacking, loading, unloading or similar preparations for transport
• The labor cost of a driver or other staff who transports the household goods