Much of the information on iBokforing.se rörande skattepliktiga och skattefria förmåner för anställda och personalen grundar sig till stor del på Skatteverkets skrivelser, regulations, general advice and messages. It does not have any references made in the text on each page. The information is for the tax year 2009 (2010 tax assessment).
All letters, regulations, the recommendations is available on the Tax Homepage.
Legislation and Tax Agency and messages
In ITA (1999:1229), (THE) is a large part of the provisions relating to taxable and tax-free benefits, the 10 Chapter. 2, 5-6 And 9-11 § §, 11 Chapter. 1-23 And 26-27 § § and 61 Chapter. THE.
The value of taxable benefits is determined using 61 Chapter. 1-21 § § IL.
In addition, certain benefits are regulated by other legislation and the Tax letters, regulations, general advice and messages. Below are their common benefits up with reference to legislation and the Tax letters, regulations, general advice and messages.
Company car benefit
For the valuation of a company car, there are special regulations, sk. billistor, General Advice (IN A 2008:26) and messages (SKV M 2008:18).
Tax deduction shall be calculated as 8 Chapter. Tax Payment Act (1997:483), SBL.
In calculating the tax credit shall be disregarded in favor of free travel within the European Economic Area in connection with the gaining or losing of employment or assignments, sk. inställelseresa (8 Chapter. 24 § SBL). Furthermore, according to Tax 8 Chapter. 23 § SBL application by employers decide that tax deductions shall be made without regard to the benefit of free travel to the extent the benefit does not exceed the deductible amounts under 12 Chapter. 24 § THE.
Basis for calculation of tax deductions, according 8 Chapter. 14 § SBL benefits total value under the following provisions.
Travel Benefit
The value of travel benefits provided for in 61 Chapter. 12 § IL should be calculated to the value resulting from 61 Chapter. 13-14 § § THE.
Ränteförmån
The value of the interest benefits are calculated according 61 Chapter. 15-17 § § IL.
Housing benifit
The value of the benefit of housing, which is located in Sweden and not property or housing in private homes, shall be calculated according to specific criteria (8 Chapter. 15 § SBL).
Benefits other than car
The value of benefits other than car, some travel benefits and housing benefits not related to the benefit of holiday home, calculated as 61 Chapter. 2 and 3 § § IL. If the Tax determined value of the benefit under the provisions of 9 Chapter. 2 § second paragraph SBL this value is also used when calculating the tax deductions (8 Chapter. 16 § SBL).
Has the recipient been reimbursed by a benefit, should the benefit be reduced by the amount of compensation (8 Chapter. 14 § second paragraph SBL and 61 Chapter. 4 § THE).
Basis for calculation of social security contributions
The basis for the calculation of social security contributions should be determined by 2 Chapter. 10 and 24 § § and 3 Chapter. 12 § Social Insurance Contributions Act (2000:980).
Taxable benefits are as 9 Chapter. 2 § first paragraph SBL admitted to a value determined in accordance with 8 Chapter. 14, 15 and 17 § § SBL. If there are cases referred to in 61 Chapter. 18—19 b §§Chapter (adjustment of the value of a company car or expensive car if there are exceptional reasons) Tax may be requested by the employer to determine the value of the benefit with respect to this (9 Chapter. 2 § second paragraph SBL). The same applies if the value of housing as determined by 8 Chapter. 15 § SBL differ by more than 10 % from the value resulting from 61 Chapter. 2 § IL, and what is said about the representation property, etc.. in 61 Chapter. 20 § THE.
Tax have regulated the value of the benefit of another residence in this country than property (SKVFS 2008:12) and if the value of the benefit of free board (SKVFS 2008:11). These are to be applied when calculating the tax deductions and employer contributions for the tax year 2009. The Provisions on the value of the benefit of free board shall also apply to 2010 tax assessment.
All regulations, General Advice, messages and letters on Tax Homepage.