Packaging of properties means that the seller of a property does not sell the property directly and instead packages it in an incorporated company and then sells its shares. Through selling a property packaged the tax costs are reduced for both sellers and buyers. However property are also in some cases acquired through real property measures solely in order to evade stamp duty.
 
“The openings for tax planning through packaging and acquisitions through real property measures means that there is reason to look over the regulations” says Minister of Finance Magdalena Andersson.