What it is
An owner-occupied flat property is a three-dimensional property intended to hold nothing but a single flat (Land Code, chapter 1, section 1 a). It is bought and sold as a property: a purchase deed under chapter 4, registration of title, stamp duty and mortgage deeds.
When one may be formed
Lantmäteriet forms them under the Real Property Formation Act. It may do so only if the space has not been used as a flat at any time in the eight years before the decision, and the flat is part of a unit of at least three owner-occupied flats (chapter 1, section 1 b). An existing rented or tenant-owned flat cannot be turned into one. They have been possible since 1 May 2009.
From the law
«ägarlägenhetsfastighet: en tredimensionell fastighet som inte är avsedd att rymma annat än en enda bostadslägenhet.»
The shared parts
Stairwells, roof and facade are not owned by the individual owner. They are often run as a joint facility through a joint property association, which Lantmäteriet must consider when the flats are formed (section 1 b).
Tax
A finished owner-occupied flat pays the municipal property fee as a house: 0.75 per cent of the assessed value, at most SEK 10,425 for 2026 (Skatteverket). New ones with value year 2012 or later pay no fee for the first 15 years. An owner-occupied flat cannot be held in site leasehold (Land Code, chapter 13, section 2).
Laws change. Always check the version in force and consult a lawyer about your own case. The Swedish text of the law is the authoritative one.
Sources
The Land Code (Jordabalken) (1970:994) 1 kap. 1 a §, 13 kap. 2 §; The Real Property Formation Act (1970:988) 1 kap. 1 b §; The Income Tax Act (1999:1229) 47 kap. 5 §. Skatteverket – Property fee and property tax. Read 21 Oct 2026. The Swedish text of the law is the authoritative one; the quotations are in Swedish.