Representation – Examples of deductible external representation
Read a little about representation and the amounts that apply to deductible representation the income year in order to better understand the examples of external represented below!
In business negotiations should be counted, besides the negotiation of purchase or sale, other negotiations and for the business, t.ex. negotiations with consultants and experts of various kinds, and negotiations on collective agreements and the like. To assess the deduction should be irrelevant if negotiations at one time conducted with representatives of a single firm or with a group such. It should also be irrelevant for the deductibility of commencement of negotiations will result in an agreement or if negotiations are unsuccessful.
Of any expenditure for anniversary (anniversary expenses ) i samband med fest eller liknande skall anses avdragsgill bör jubileet avse en mer significant milestone in the company's activities 25-, 50-, 75- and 100-year anniversary, etc.. Of the practice shows that 50- and 100-year anniversary is such a milestone in the business of an enterprise involving the expenditure of these may be tax deductible. Deductions should not normally be granted for expenditure for the previous anniversary celebration than 25-Anniversary (In RAW 1970 Be 15 denied deductions for a company's 10-year anniversary). In connection with the jubilee celebrations should be deduction of expenses relating to the firm main business connections as well as for employees, employees' spouses (RÅ 1989 not 239) and representatives of authorities and the media.
Opening of facility
Cost of the representation in connection with inauguration of the facility should be deductible provided there is an installation which, because of its size and scale are considered to be significant.