The Tax Agency (IN A 2008:32) states.
“If there is no rental market exists or is otherwise difficult to make an objective assessment of the value based on market value should be in favor of free holiday home valued at below the amounts specified.”
| Fjällstuga (lägenhet) | |
| Jul, nyår, vårvinter (febr-april) | 3 300 kr per vecka |
| Övrig tid | 1 300 kr per vecka |
| Sommarstuga (lägenhet) | |
| Sommar (mitten juni–mitten aug) | 3 300 kr per vecka |
| Övrig tid | 1 300 kr per vecka |