lagfartsbevis

Lagfartsbevis, abbreviated as LB, is a Swedish document required by the Swedish Transport Agency (Transportstyrelsen) to register a vehicle in Sweden. The document can be translated to "Proof of Period Deed" or "Period Permit". It is issued by the Swedish Tax Agency (Skatteverket) for vehicles fitting certain descriptions. This typically refers to motorhomes, caravans, and pleasure craft.

The purpose of the lagfartsbevis is to confirm the owner's lawful residence in another country or jurisdiction. It aids in proving that the holder is not a citizen of the European Economic Area (EEA) country who may live in Sweden but is not traditionally subject to Swedish taxes.

The issuance of a lagfartsbevis is linked to the LB-value, assigned by the Swedish Tax Agency as an alternate value of the item to classify taxes. The owner provides information about their residence and taxation situation to obtain the document.

For certain vehicles, the lagfartsbevis serves as proof of availability for Finnish taxation and helps complies with Finland's tax rules. Vehicle owners, in this context typically residents in countries not part of OECD (notably Russia, but also foreign contractors in some countries also), would need to apply a tax-valuation (to their principle residence, oft subject to modification) in other type of state accounts, to legalize Finnish registration. Those not eligible, are only sold as Foreign goods. implement the limb If registered.