{"id":4565,"date":"2022-04-05T17:17:33","date_gmt":"2022-04-05T15:17:33","guid":{"rendered":"https:\/\/affordablehousingactivation.org\/?post_type=tribe_events&#038;p=4565"},"modified":"2022-04-28T17:49:19","modified_gmt":"2022-04-28T15:49:19","slug":"tax-deduction-luxembourg-and-sweden","status":"publish","type":"exemplary_case","link":"https:\/\/affordablehousingactivation.org\/es\/casos-de-exito\/tax-deduction-luxembourg-and-sweden\/","title":{"rendered":"Tax deduction \u2013 Luxembourg and Sweden"},"content":{"rendered":"<p><strong>Description<\/strong><\/p>\n<p><span data-contrast=\"auto\">Luxembourg has introduced a reduced tax of 3 per cent on all construction and renovation of housing, provided the property is intended as a main residence.[1] The total amount of the VAT benefit cannot exceed EUR 50,000 per built and\/or renovated residence. In Sweden, the system is called \u201cROT-avdrag\u201d (repairs, conversion, and extension \u2013 deduction)[2]. Repair, maintenance, conversions and extensions are counted as ROT work, and are tax deductible up to 50,000 Swedish croons (approximately EUR 5,000) per person per household per year.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559685&quot;:-851,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><strong>Scale\u00a0<\/strong><\/p>\n<p><span data-contrast=\"auto\">National<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559685&quot;:-851,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><strong>More information\u00a0<\/strong><\/p>\n<p><span data-contrast=\"auto\">[1] Guichet.lu, \u201cApplying for VAT rebate or direct application of the super-reduced tax rate\u201d. Available at <a href=\"https:\/\/guichet.public.lu\/en\/citoyens\/logement\/construction\/aides-indirectes\/remboursement-tva-taux-reduit.html\" target=\"_blank\" rel=\"noopener\">https:\/\/guichet.public.lu\/en\/citoyens\/logement\/construction\/aides-indirectes\/remboursement-tva-taux-reduit.html<\/a> (accessed on 10 October2020).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559685&quot;:-851,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">[2] Skatteverket, \u201cROT and RUT work\u201d.\u00a0 Available at <a href=\"https:\/\/www.skatteverket.se\/servicelankar\/otherlanguages\/inenglish\/businessesandemployers\/declaringtaxesbusinesses\/rotandrutwork.4.8dcbbe4142d38302d793f.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.skatteverket.se\/servicelankar\/otherlanguages\/inenglish\/businessesandemployers\/declaringtaxesbusinesses\/rotandrutwork.4.8dcbbe4142d38302d793f.html<\/a> (accessed on 10 October 2020).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559685&quot;:-851,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-medium wp-image-6770\" src=\"https:\/\/affordablehousingactivation.org\/web\/app\/uploads\/2022\/04\/intro_housing2030-300x197.png\" alt=\"\" width=\"300\" height=\"197\" srcset=\"https:\/\/affordablehousingactivation.org\/\/web\/app\/uploads\/2022\/04\/intro_housing2030-300x197.png 300w, https:\/\/affordablehousingactivation.org\/\/web\/app\/uploads\/2022\/04\/intro_housing2030-600x394.png 600w, https:\/\/affordablehousingactivation.org\/\/web\/app\/uploads\/2022\/04\/intro_housing2030.png 727w\" sizes=\"(max-width: 300px) 100vw, 300px\" title=\"\"><\/p>\n<p><a href=\"https:\/\/www.housing2030.org\" target=\"_blank\" rel=\"noopener\">https:\/\/www.housing2030.org<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>An initiative of:<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-medium wp-image-6035\" src=\"https:\/\/affordablehousingactivation.org\/web\/app\/uploads\/2022\/04\/Housing-Europe-Logo-002-237x300.jpg\" alt=\"\" width=\"237\" height=\"300\" srcset=\"https:\/\/affordablehousingactivation.org\/\/web\/app\/uploads\/2022\/04\/Housing-Europe-Logo-002-237x300.jpg 237w, https:\/\/affordablehousingactivation.org\/\/web\/app\/uploads\/2022\/04\/Housing-Europe-Logo-002-473x600.jpg 473w, https:\/\/affordablehousingactivation.org\/\/web\/app\/uploads\/2022\/04\/Housing-Europe-Logo-002-600x760.jpg 600w, https:\/\/affordablehousingactivation.org\/\/web\/app\/uploads\/2022\/04\/Housing-Europe-Logo-002.jpg 677w\" sizes=\"(max-width: 237px) 100vw, 237px\" title=\"\"><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-medium wp-image-6656\" src=\"https:\/\/affordablehousingactivation.org\/web\/app\/uploads\/2022\/04\/UNHABITAT.svg_-300x58.png\" alt=\"\" width=\"300\" height=\"58\" srcset=\"https:\/\/affordablehousingactivation.org\/\/web\/app\/uploads\/2022\/04\/UNHABITAT.svg_-300x58.png 300w, https:\/\/affordablehousingactivation.org\/\/web\/app\/uploads\/2022\/04\/UNHABITAT.svg_.png 558w\" sizes=\"(max-width: 300px) 100vw, 300px\" title=\"\"><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-medium wp-image-6658\" src=\"https:\/\/affordablehousingactivation.org\/web\/app\/uploads\/2022\/04\/UNECE-logo-blue-english-002-300x92.jpg\" alt=\"\" width=\"300\" height=\"92\" srcset=\"https:\/\/affordablehousingactivation.org\/\/web\/app\/uploads\/2022\/04\/UNECE-logo-blue-english-002-300x92.jpg 300w, https:\/\/affordablehousingactivation.org\/\/web\/app\/uploads\/2022\/04\/UNECE-logo-blue-english-002-768x236.jpg 768w, https:\/\/affordablehousingactivation.org\/\/web\/app\/uploads\/2022\/04\/UNECE-logo-blue-english-002-600x184.jpg 600w, https:\/\/affordablehousingactivation.org\/\/web\/app\/uploads\/2022\/04\/UNECE-logo-blue-english-002.jpg 851w\" sizes=\"(max-width: 300px) 100vw, 300px\" title=\"\"><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559685&quot;:-851,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559685&quot;:-851,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax incentives can be used to steer investment in energy-efficiency measures. The reduction of VAT or tax deductions on renovation activities, mainly on labour costs, has often created win-win-situations for the environment, economic growth, and created\/assured workplaces.\u00a0<\/p>\n","protected":false},"featured_media":4566,"parent":0,"template":"","meta":{"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"Tribe__Tickets_Plus__Commerce__WooCommerce__Main","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":[],"_tribe_ticket_has_attendee_info_fields":false},"barrera":[113,116],"acf":[],"_links":{"self":[{"href":"https:\/\/affordablehousingactivation.org\/es\/wp-json\/wp\/v2\/exemplary_case\/4565"}],"collection":[{"href":"https:\/\/affordablehousingactivation.org\/es\/wp-json\/wp\/v2\/exemplary_case"}],"about":[{"href":"https:\/\/affordablehousingactivation.org\/es\/wp-json\/wp\/v2\/types\/exemplary_case"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/affordablehousingactivation.org\/es\/wp-json\/wp\/v2\/media\/4566"}],"wp:attachment":[{"href":"https:\/\/affordablehousingactivation.org\/es\/wp-json\/wp\/v2\/media?parent=4565"}],"wp:term":[{"taxonomy":"barrera","embeddable":true,"href":"https:\/\/affordablehousingactivation.org\/es\/wp-json\/wp\/v2\/barrera?post=4565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}