Intermediary Platforms and Their Users – in the Light of the Swedish Consumer and Tax Regulations

Sammanfattning

The emerging sharing economy allows private individuals to sell or rent their underutilized assets and resources through intermediary platforms, whose function is to link those who offer goods or services with those who request them. A private individual can, for example, pay to borrow someone’s tools, to travel together in someone’s car or to use someone else’s home. In addition, there are platforms that offer childcare, cleaning and computer assistance. It can also be a matter of financial assets, such as when a private individual lends money to another individual.2 Finally, it may concern intangible assets, such as when someone performs an assignment on behalf of someone else and hence gives up both time and skills to perform the assignment...