According 6 Chapter. 10 § LSK is the value calculated in accordance with the provisions of the IL to be included in the statement of.
The value of bostadsförmån in Sweden that is not property, however, is calculated in accordance with 8 Chapter. 15 and 16 § § SBL (see section 4.5.1). Has publisher of meal benefits or housing in Sweden that is not property, received a decision adjusting the taxable benefit in calculating employer contributions is what value to use. It will then also be specified that it is an adjusted value used.
There are among others. in taxable fidelity rebates the employer funded only a portion of the costs that form the basis of privilege or that there are several employers who have had the costs underlying the bonus or rebate. In that case, according to the statement of prop. 1996/97:19, with. 77, a proportioning made of market value.