Renting out an Attefallshus: Rules and Taxes 2025

Renting out an Attefallshus can be an excellent way to generate extra income, whether it's a separate dwelling on your property or part of your existing home. However, before you begin, it's crucial to understand the regulations and taxes that apply. This guide provides a comprehensive overview to help you rent out your Attefallshus correctly and profitably in 2025.

What is an Attefallshus and What are the Rules?

An Attefallshus, also known as a complementary dwelling house, is a freestanding building that can be erected on a plot where a permanent residential house already exists. Since 2020, Attefallshus can be up to 30 square meters in size and can be used as a permanent residence, guest house, rental unit, or for other complementary purposes. Importantly, Attefallshus do not require a building permit, but a building notification must be submitted to the municipality. The regulations for Attefallshus are designed to simplify the construction of small houses, but specific requirements regarding placement, distance to property boundaries, and fire safety must still be followed.

Permit-Free Complementary Buildings

Although Attefallshus are permit-free, you must comply with the detailed development plan's provisions and the municipality's local building regulations. This means you must submit a building notification and obtain a start-up permit before commencing construction. The municipality verifies that the measure complies with the Planning and Building Act. Once construction is complete, a final inspection permit must be issued.

Placement and Distances

An Attefallshus can be placed in close proximity to an existing residential house. However, there are rules regarding the distance to the property line. Typically, a distance of at least 4.5 meters from the boundary is required, but exceptions may apply if you have consent from your neighbor or if specific provisions exist in the detailed development plan. Always check with your municipality.

Taxes When Renting Out an Attefallshus

When you decide to rent out your Attefallshus, it's important to be aware of the tax rules to avoid unexpected costs. Taxation depends on whether the rental is considered business or hobby activity, and whether the house is part of your primary residence or a separate building.

Rental as Hobby Activity (Primary Residence)

If you rent out a part of your primary residence (e.g., a rental unit within an Attefallshus where you also live) or a separate Attefallshus that does not constitute your main source of income, it is usually considered hobby activity. In this case, a standard deduction applies. For 2025, the basic deduction for rental income is SEK 40,000 per year. Additionally, you can deduct 20% of the rental income up to a certain limit. If you rent out an entire dwelling (like an Attefallshus), different rules apply compared to renting out a room. For entire dwellings, the deduction is SEK 40,000, and then 20% of the remaining rental income. Any excess amount is taxed as capital income.

Rental as Business Activity

If the rental of your Attefallshus is conducted on such a scale that it is considered business activity, the income is taxed as income from business activities. This may be the case if you own multiple rental properties or if renting is your primary occupation. In such situations, you can deduct actual costs for operation and maintenance but cannot use the hobby deduction. It is important to make a correct assessment of your situation in consultation with the Swedish Tax Agency (Skatteverket) or a tax advisor.

Rental Agreement for Attefallshus

A written rental agreement is a prerequisite for a secure rental. It protects both you as the landlord and the tenant. The agreement should clearly specify the terms of the rental.

Key Points in the Rental Agreement

A good rental agreement for an Attefallshus should include:

• Party Details: Full names, personal/organization numbers, and contact information.
• Rental Property: A clear description of the Attefallshus being rented out.
• Rental Period: Start and end dates for the rental. Specify if it's a fixed-term or indefinite-term lease.
• Rent Amount and Payment Terms: The amount of rent, when it is due, and to which account.
• Deposit: If a deposit is required and the conditions under which it will be refunded.
• Notice Period: According to rental law (usually 3 months for indefinite leases) or as agreed for fixed-term leases.
• Rules for Pets and Smoking: Clear stipulations.
• Maintenance Responsibilities: Who is responsible for what.
• Inventory List: If the house is furnished.

Fixed-Term vs. Indefinite-Term Agreement

For renting out Attefallshus, a fixed-term rental agreement is most common, especially for short-term rentals or if you plan to use the house yourself later. A fixed-term agreement automatically ends on the agreed-upon date without the need for notice. An indefinite-term agreement runs for an unspecified period and must be terminated by either party according to the statutory notice period. Be aware that a fixed-term agreement running longer than 9 months within a 3-year period can be converted into an indefinite-term agreement.

Profitable Rental of Attefallshus

Renting out an Attefallshus can be a very profitable investment if done correctly. The key is to maximize income while keeping costs down and adhering to all regulations to avoid problems.

Pricing and Marketing

Research the market and set a competitive rent. Factors like location, size, condition, and available amenities influence the rental level. Use various marketing channels, such as housing portals, social media, and local networks. Good photos and a clear description of the Attefallshus are essential.

Cost Control and Maintenance

Be diligent in budgeting for ongoing costs such as electricity, water, waste disposal, and any property taxes. Regular maintenance is crucial for preserving the house's value and appeal. Ensure everything functions correctly and address any issues promptly.

Maximizing Income

Consider offering additional services like cleaning, linens, or bicycle rentals. If the Attefallshus is located near an attraction or a town center, short-term rentals via platforms like Airbnb might be an option, but be aware that different rules and taxes may apply.

FAQ

What is the maximum size of an Attefallshus?

An Attefallshus can be up to 30 square meters in building area. However, it's important to check with the municipality as there may be local variations or specific rules regarding placement and the number of Attefallshus per plot.

Can I rent out my Attefallshus as a permanent residence?

Yes, an Attefallshus can be used as a permanent residence, but it must meet housing standards regarding space, lighting, and ventilation. This typically requires it to be built as a complementary dwelling house.

How are rental incomes from an Attefallshus taxed?

Income is taxed as hobby activity with a standard deduction (SEK 40,000 + 20% of remaining amount for an entire dwelling) or as business activity, depending on the scale of the rental. Consult the Swedish Tax Agency for precise information.

Do I need a written rental agreement when renting out an Attefallshus?

Yes, it is highly recommended to always have a written rental agreement to clarify terms and protect both the landlord and the tenant. It is required to apply certain regulations.

What happens if I don't follow the rules for Attefallshus?

Failure to comply with the rules may result in the municipality issuing an order to rectify the deficiencies, demolishing the building, or imposing fines. It could also affect your ability to obtain legal title or rent out the house.