AI2114 Corporate and Real Estate Taxation 7.5 credits
Företags- och fastighetsbeskattning
The information on this page is based on a course plan that is not yet valid.
Educational levelSecond cycle
Academic level (A-D)C
Subject areaBuilt Environment
Grade scaleA, B, C, D, E, FX, F
PeriodsAutumn 13 P1 (7.5 credits)
Start date2013 week: 36
End date2013 week: 44
Language of instructionSwedish
Number of lectures30 (preliminary)
Number of exercises30 (preliminary)
Form of studyNormal
Number of placesNo limitation
ScheduleSchedule (new window)
Course responsibleMattias Appelberg, firstname.lastname@example.org
Mandatory for students in the bachelor's programme Real Estate and Finance (TFOFK), year 3.
Recommended for students in the masterprogramme Real Estate Development and Financial Services (TFAFM) year 2 with track FAFA.
Part of programme
The course will give knowledge about the Swedish system for taxation and in depth knowledge of corporate and real estate taxation.
The learning outcomes in this course include for you to:
- be able to explain the taxation system and the theoretical foundations of taxation
- be able to explain the basic elements of the value added tax system related to real estate and construction and to give further details about the structure of the property taxation system
- be able to identify and analyze the connection between company accounting and company taxation
- be able to evaluate and apply solutions to some fiscal problems concerning real estate companies under different company forms
- be able to analyze and solve problems concerning taxation of capital and income from holding real estates, stocks and other securities.
Course main content
A survey of central taxation issues with special emphasis on taxation of corporations and real estate.
Lectures and seminars. Swedish lawtext is used throughout the course.
The students are expected to work through assigned problems before attending the seminars
AI1142 Financial Reporting and Analysis or equivalent.
Lodin, S-O; Lindencrona, G; Melz, P; Silfverberg, C & Simon-Almendal T; Inkomstskatt: Del I och II, Studentlitteratur, senaste upplagan
Skattevolymen - studentutgåvan”, FARSRS förlag, senaste upplagan.
(Denna volym utkommer i ny utgåva två gånger årligen).
Sandberg Nilsson, A. och Westfahl, L. Mervärdesskattens grunder, Bonnier utbildning, senaste upplagan.
”Fastighetsnomenklatur”, Fastighetsnytt förlag, senaste upplagan.
Föreläsningsanteckningar och material till seminarier och gruppövningar.
- TEN1 - Examination, 7.5 credits, grade scale: A, B, C, D, E, FX, F
Swedish lawtext, without comments, and calculator may be used during the exam.
Requirements for final grade
ABE/Building and Real Estate Economics
Mattias Appelberg, email@example.com
Jonny Flodin <firstname.lastname@example.org>
Course plan valid from:
Examination information valid from: Autumn 07.