Sverige lider idag av en växande bostadsbrist. I ett försök att dämpa bostadsbristen införde regeringen möjligheten att bygga och hyra ut ett bygglovsfritt komplementbostadshus på sin tomt. Huvudsyftet med denna uppsats är att analysera lönsamheten vid investeringen av att bygga och hyra ut attefallshus i form av komplementbostadshus i ett led att dämpa bostadsbristen. Uppsatsen är avgränsad till studerandet av en specifik modell av attefallshus i Stockholms län, vilket betyder att resultatet inte kan generaliseras för alla investeringar i attefallshus. Studien består av en investeringsanalys kring lönsamheten av att bygga och hyra ut ett attefallshus i formen av komplementbostad som privatperson. Detta har gjorts genom att skapa och studera tre fiktiva kassaflöden som uppstår vid byggandet och uthyrningen av ett utvalt attefallshus för privatpersoner. I teorin presenteras grundläggande värde- och investeringsteori. Genomgående i arbetet redovisas reglering kring byggandet och uthyrning av attefallshus samt kassaflödesanalysens väsentligaste parametrar. I de fiktiva kassaflödena studeras lönsamheten av att bygga attefallshus genom att anlita en hustillverkare och genom att privatpersonen agerar som byggherre och sköter hela byggprocessen själv. De fiktiva kassaflödesanalyserna resulterar i att investeringen i det utvalda attefallshuset börjar bli lönsamt efter 13 år av uthyrning, men under den valda 15-årsperioden anses investeringen inte vara lönsam för utfallen där privatpersonen inte har investeringskapitalet till hands. Det förväntade tidsspannet tills investeringen börjar bli lönsam anses vara för lång och därmed avskräcker detta privatpersoner från att investera i attefallshus för uthyrning, vilket i sin tur inte bidrar till dämpning av bostadsbristen. Investeringen kan anses vara mer lönsam om reglering kring beskattning av hyresinkomster från uthyrning av attefallshus skulle förmildras. / The main purpose of this study is to analyze the profitability of the investment of building and renting out attefall-houses in the form of ancillary accommodation in an attempt to reduce the housing shortage. The main purpose of this study is to analyze the profitability of the investment of building and renting out attefall-houses in the form of ancillary accommodation in an attempt to reduce the housing shortage. The thesis is limited to the study of a specific model of attefall-houses in Stockholm, which means that the result cannot be seen as general over all investments in attefall-houses. This study consists of an investment analysis of the profitability of building and renting out an attefall-house in the form of an ancillary accommodation as a private person. This has been done by studying fictitious cash flows that are expected to arise by building and then subletting a selected attefall-house for private individuals. The theory presents basic value- and investment theory. Throughout the work, regulations regarding the construction and rental of attefalls-houses as well as the cash flow analysis' most important parameters are presented. In the fictitious cash flow analysis, profitability is analyzed by studying the case of constructing an attefall-house via a house construction company and the case of private individuals managing the entire construction process themselves. The fictitious cash flow analyzes indicates that the investment in the selected attefalls-house starts to become profitable after 13 years of subletting, but during the chosen 15-year period, investing is not considered profitable for outcomes where private individuals do not have the investment capital available at hand. The expected time span until the investment begins to become profitable is considered too long and thus discourages private individuals from investing in attefalls-houses for rent, which in turn does not contribute to mitigating the housing shortage. The investment has the potential to be more profitable if regulations regarding taxation of rental income from renting out attefalls-houses were to be relaxed. The expected time span until the investment begins to become profitable is considered too long and thus discourages private individuals from investing in attefalls-houses for rent, which in turn does not contribute to mitigating the housing shortage. The investment has the potential to be more profitable if regulations regarding taxation of rental income from renting out attefalls-houses were to be relaxed. The expected time span until the investment begins to become profitable is considered too long and thus discourages private individuals from investing in attefalls-houses for rent, which in turn does not contribute to mitigating the housing shortage. The investment has the potential to be more profitable if regulations regarding taxation of rental income from renting out attefalls-houses were to be relaxed. The expected time span until the investment begins to become profitable is considered too long and thus discourages private individuals from investing in attefalls-houses for rent, which in turn does not contribute to mitigating the housing shortage. The investment has the potential to be more profitable if regulations regarding taxation of rental income from renting out attefalls-houses were to be relaxed.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:kth-298375 |
| Date | January 2021 |
| Creators | Husain, Ali, Hewir, Hellbast |
| Publisher | KTH, Fastigheter och byggande |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
| Relation | TRITA-ABE-MBT ; 21433 |
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