STUDY VISIT TO THE INSTITUTIONS OF THE KINGDOM OF SWEDEN

As part of the DELEF project (Digital improvement of land management for the EU future of Bosnia and Herzegovina), a study visit was organized to the institutions of the Swedish land administration and the Tax Administration, in period of 26-29 May, 2024.

The main goal of the study visit was to get to know the land administration system in Sweden in detail, with special reference to the cooperation between the Swedish Geodetic Administration- Lantmäteriet and the Tax Administration in creating a real estate valuation system. The Kingdom of Sweden represents an excellent example of the mutual cooperation of all institutions and participants in land administration processes, and close cooperation between the Lantmäteriet and the Tax Administration is a good example in creation of the real estate valuation procedures that are the basis for a developed real estate market.

During the study visit, the following topics were presented in detail:

• the organization of Lantmäteriet and the influence of well-organized institutions on the efficiency of services and good cooperation with all the institutions;
• the role of the Lantmäteriet in creation of the real estate valuation system;
• functioning of the Swedish Tax Administration;
• methods of determining property tax and real estate tax;
• individual responsibilities of the Swedish Tax Administration and the Lantmäteriet in the assessment of tax value;
• cooperation between the Lantmäteriet and the Swedish Tax Administration in the implementation of an efficient real estate valuation system;
• the role of efficient land administration system in the development of the entire society in Sweden;

The delegation of institutions in Bosnia and Herzegovina that visited the Swedish institutions consisted of representatives of the Federal Ministry of Finance, the Federal Ministry of Justice and the Federal Administration for Geodetic and Real Property Affairs, led by director Željko Obradović.