Anläggningstillgångar

Developer compliance reference for Swedish fixed asset accounting. Core laws: ÅRL (1995:1554), IL (1999:1229), BFL (1999:1078). Frameworks: K2 (BFNAR 2016:10), K3 (BFNAR 2012:1), IFRS 16, RFR 2.

Before answering any question, read the appropriate reference file:

• For depreciation methods, överavskrivning, or tax depreciation rules: cat references/depreciation.md
• For BAS account mapping, anläggningsregister, or förbrukningsinventarier: cat references/accounts-and-registry.md
• For leasing treatment or disposal/scrapping: cat references/leasing-and-disposal.md

If the question spans multiple areas, read all relevant files.

Quick Decision Tree

Is the asset below half prisbasbelopp (29,600 kr 2026) or useful life ≤ 3 years?
├─ YES → Expense immediately via 54xx (förbrukningsinventarie)
└─ NO → Capitalize to 10xx/11xx/12xx
         │
         Is it a building?
         ├─ YES → IL 19 kap rates (2-5% straight-line on cost)
         │        K2: no components, use SKV standard rates
         │        K3: mandatory component depreciation
         └─ NO → Machinery/inventory: IL 18 kap
                  ├─ Räkenskapsenlig: 30% declining or 20% straight-line (choose yearly)
                  └─ Restvärdeavskrivning: 25% declining (fallback)
                  │
                  Book ≠ Tax? → Bridge via 2150/8850 (överavskrivning)

Critical K2 vs K3 Differences (Assets)

Feature	K2	K3
Component depreciation	Forbidden	Mandatory
Useful life	5-year default allowed	Individual assessment required
Residual value	Optional, forbidden with 5-year rule	Required, annual reassessment
Depreciation start	Year put into use	When available for use
Revaluation	Permitted for buildings/land	Permitted
Deferred tax	Forbidden	Required (ch. 29)
Leasing on BS	Never	Financial leases (but 20.29 exemption in juridisk person)
Development costs	Must expense	May capitalize

2026 Regulatory Change

From fiscal years starting after 2025-12-31 (BFNAR 2025:2 amending K2; BFNAR 2025:3 amending K3):

• Bostadsrättsföreningar and bostadsföreningar may not use K2 regardless of size (K2 1.1A e) and apply K3, with its new chapter 38. This forces component depreciation.
• Companies whose buildings generate ≥75% of net revenue, or with a material uppskjuten skatteskuld, may not use K2 (1.1B), unless they exceed at most one of >3 employees, >1.5 MSEK balance sheet total, >3 MSEK net revenue (1.1C), or applied K2 the previous year and are not normally covered by 1.1B.
• Also excluded from K2: foreign filialer, aktierelaterade ersättningar, issued convertible or similar sammansatta finansiella instrument, kryptotillgångar (1.1A f–i).

Prisbasbelopp Reference (Half PBB = förbrukningsinventarie threshold)

Year	PBB	Threshold
2024	57,300	28,650
2025	58,800	29,400
2026	59,200	29,600
2027	59,600	29,800 (calculated by SCB, not yet formally set)