From 2026, tenant -owner associations must show real costs for maintenance – here is what it means for you as a tenant owner.
From 2026, the country’s tenant -owner associations must begin to report its actual costs for wear and more accurate.
It is the Accounting Committee that has decided that the associations may no longer use the simpler K2 rules, but are now forced to follow it with the extensive regulations K3, according to The Accounting Board.
What does this mean? Well, the associations can no longer go out on depreciation for over 100 years for the entire property, which many have done so far to keep costs low on paper, according to Svd.
Instead, they should report depreciation separately for different parts of the property, such as lifts, ceilings and heat pumps – all of which have different life.
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Higher fees for tenant -owners
According to the Accounting Board’s Chancellor’s Office Stefan Pärlhem This will lead to the associations showing greater costs in their annual reports. Many associations may therefore need to raise the fees to cover the wear and get the economy in balance.
This means that the monthly fee can be higher for anyone who owns a condominium, especially in associations that have previously kept their depreciation in an unrealistic way, according to SvD.
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To think about when buying condominiums
Swedbank’s private economist Arturo Arques believes that many associations will show deficits when the new rules come into force.
He hopes that more tenant -buyers are open to ask questions about the economy before turning on a new home.
In short: the new rules can mean higher fees but also an insight into how your association really feels financially.
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Then the rules begin to apply – they are affected
Source: The Accounting Board.