Benefits that an employee may be outside the employer's workplace, coupons or something similar payment, according to 11 Chapter. 11 § 4:e point is not counted as staff welfare benefits. They are therefore taxable.
Exceptions have been made for such so-called. wellness checks and wellness vouchers that serves as evidence of a right of access to exercise facilities(isExercise and other wellness)
The Tax Agency (IN A 2009:38) states: “The coupons should be understood in this context vouchers or similar payment system more generally can be used for paying for goods or services or otherwise exploited in a way that is actually determined by the employee.