REGNO 2004

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REGNO 2004
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The unique identity code
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The Baseregister
TAX AUTHORITY
Navet
VIES Taxation Taxaccount AUDIT VAT Payroll
tax Deducted tax mfl
Bolagsverket SCB LMV IAF FI KK SKV
Allmänhetens terminal
BASE-REGISTER incl. Register of organization
number
Statistics of Sweden The national insurance
Board Credit report companies
Adress juridiska personer
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CONTENTS IN THE BASE REGISTER

• Various types of adress
• Name
• telephonenumber
• Vat-registration
• Reg. Of employers
• F-tax
• Membership in the Swedish church and other
  religious bodies
• Part owner in trading partnership
• Share holder in some limited companies
• Bransch
• Diff dates of registration and closure of
  registration

• date of birth, marriage,divorce and death
• Citizenship
• Information of bankruptcy and likvidation
• Etc,etc

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The three basic parts
Property designation
Name and ID number, natural persons
Name and ID number, Legal entities
National Land Survey,
the Patent- and Registration Office and others
Population registration authority
ID-number for taxation etc.
Other registers
Tax authority
Other interested parties
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PROPERTYCODE OF LAND LAWS

• REAL ESTATE IS LAND
• LAND IS DIVIDED INTO PROPERTIES
• BUILDINGS ARE ACCESSORIES TO PROPERTIES

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Property

• A property is made up of one or more delimited
  areas of land. Buildings, woods, water and so on
  can be part of a property. All land in Sweden is
  divided into properties and all of those have a
  special designation within the municipality (name
  and number) e.g. Viken 102 in the municipality
  of Lyckeby.

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Property Taxation
Property registration
National Land Survey Swedish Tax Agency
Property tax assessment
Property taxation
0311 A 02
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Property Taxation
Central Office of the National Land Survey

• Maintains main register for
• Property register
• Buildings register
• Land register

All information is available to Swedish Tax
Agency
0311 A 04
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Property Taxation
Information from the Land register about

• Ownership
• Terms of lease, easements
• Lessee

• Mortgages
• Historical information
• Official information on purchase and sale

0311 A 05
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Property Taxation Register
Internet - Taxkarta (handl) - Webbkarta
(privatpers)
LMV
PROPERTY TAXATION REGISTER
Folkbokföringen PUMA FASDATA SBG VSTAT Arv Gåva
Statistics of Sweden SPAR Credit repot
companies LMV The national insurance Board
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Property Taxation

• Property taxation value pre-printed on
  personal tax return

• Changes in ownership indicated by person
  liable for tax
• Property tax paid annually by owner

0311 A 16