Jubileumsgåva (jubileumsgåvor) Employee - customary anniversary gift to the employee is exempt (11 Chapter. 14 § first paragraph 2 THE).
The anniversary gift means a gift to employees when the company celebrates 25-, 50-, 75- or 100- anniversary, etc..
The Tax Agency (IN A 2009:15) states: “An anniversary gift should be construed as tax-exempt if the value of the gift does not exceed 1 350 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.
Limit Amount of tax-anniversary gift to the employee for the income year (assessment year).