European Parliament

02/19/2026 | Press release | Archived content

Swedish tax credits for home renovations, conversions and extensions paid out to foreign companies

Swedish tax credits for home renovations, conversions and extensions paid out to foreign companies

19.2.2026

Question for written answer E-000709/2026
to the Commission
Rule 144
Jonas Sjöstedt (The Left), Hanna Gedin (The Left)

In 2025, the Swedish Government paid out SEK 72.2 million to foreign companies in 'ROT' tax credits meant for home renovations, conversions and extensions. The money has been used, for example, to build pools for holiday homes in France that are owned by Swedes. The Swedish Tax Agency takes the view that restricting cross-border payments would be contrary to EU law. However, other EU countries with similar deductions impose stricter requirements for the company to be registered, pay tax and operate in the country concerned.

Does the Commission think it is possible to impose a basic requirement according to which the companies benefiting from 'ROT' tax credits must be registered, pay tax and operate in the country?

Submitted: 19.2.2026

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