Julgåvor of less value to employees are tax-free (11 Chapter. 14 § first paragraph 1 THE). The Tax Agency (IN A 2009:15) states: “A Christmas gift should be considered to be of less value if the value does not exceed 450 SEK including VAT.”
According to the recommendations is also apparent that the sum is a so-called. gränsbelopp, which means that the gift should be taxed from the first crown, if the value exceeds a specified amount. The gift's value need not be included in the employer's costs for administration and transportation of the gifts.
Limit Amount of Christmas gift tax free to employees for the income year (assessment year).