In respect of taxable income from employment in the form of discount, bonus or other benefit, issued because of customer loyalty or similar, be, even if a person can not be regarded as the publisher of the benefit, the Statement made by the final has been responsible for the costs underlying the privilege, if this person is someone other than the taxable person for the privilege.
With discounts or other bonuses referred to as prop. 1996/97:19, with. 94, all forms of discounts, t.ex. both those that are given in connection with the purchase and those given in retrospect either in money or otherwise.
Regarding supervisory obligation is clear in that prop. with. 94—95 bl.a. the following. The requirements for a person who can not be regarded as the publisher of a benefit anyway to submit relevant information is that the benefit is awarded on the basis of customer loyalty or similar. Examples include fidelity bonus schemes in the aviation- and hotel industry. Similar systems can eg. be different forms of introduction deals with some additional bonus benefit is given if you become a customer of a particular company.
With that someone finally has accounted for the costs referred to in this context, eg. the case where an employer pays a business trip or a hotel room, but it is the traveler or the guest who receive some sort of discount or bonus. In such a case, the employer must submit statements. This applies even if the employee only pays eg. with any kind of credit card and then request reimbursement from the employer for the cost without reducing the discount that may be associated with the purchase.
However, the provision does not apply if an employee gets a certain discount, t.ex. 15 % in private purchases, and the discount is not paid by anyone other than off the publisher. The costs underlying the privilege is instead the employee's own private purchases. In such cases, however, the rebate would be taxable as income of the service if it is utverkad by employer. In the event that the privilege is to be regarded as compensation for work, is the publisher of discount or bonus to submit statements.