The Swedes were more likely to cheat with the tax on housing maintenance work - ROT-avdrag (from "repair, rebuilding and extension"). This tax was entered by the Government as a measure to struggle with black market of construction and repair services.
Under the rules, a person may return 50% of the cost of repair work in case if price for work was up to 100 000 krons (about 11 000 euros). The company, which provides repair services should be officially registered and pay taxes. If there are two owners of housing, the amount of returns can be doubled.
Tax dedication should be calculated only on the basis of repair service cost, exclude cost of materials.
However, as shows statistic of the Internal Revenue Service Statistics of Sweden, more and more property owners, which was carried out repairs, take into account of tax return the cost of materials. Everything is done in order to pay less taxes.
Last year, 158 people were suspected in the machinations. Each year, the total amount of charged taxes in Sweden is 13 000 000 000 krons (1 400 000 000 euros), according to Swedish radio.
Source: http://kompravda.eu/online/news/1163573/