Admonish staff discounts are tax free if their object the purchase of a product or service from the employer or any other company in the same group of goods or services included in the vendor normal range (11 Chapter. 13 § THE).
Exemption does not extend the rebate is a direct replacement for work performed, if it exceeds the maximum rebate that a consumer can get on a commercial basis or whether the apparent excess staff discount which is customary in the industry. In the case of tax rebates.
With the group in this context means both Swedish and foreign concerns. With Swedish groups are those defined by law group terms that appear in 1 Chapter. 11 § Companies (2005:551), 1 Chapter. 4 § Law (1987:667) Economic Associations and 1 Chapter. 4 § Annual (1995:1554). In these lagrum indicated that parent and subsidiaries together form a group.
The term normal range indicates that there must be goods or services primarily offered in the market to other than personnel. Regular expression also indicates that tax-exempt staff discount can only be given to products from a range that the employer normally has up for sale. If the employer buys goods not included in the normal range and sells them to the employees, they are taxed on the difference between the market price of the resort and what they have paid to the employer (prop. 1994/95:182 with. 36). With the seller's normal range provided no such purchases are made for business, such as. supplies, furniture, machines o.d.
In order to clarify the rules, the tax-free discounts to the legal text attached to what is on commercial basis is possible for a consumer to reach the market. Only such discounts as an employer on a commercial basis sustainably can provide its largest customers should benefit from tax relief. Temporary strongly reduced prices can sometimes be an expression of market price. If a heavily discounted price offered to the employees, the employer must – to the price reduction should not be considered a taxable benefit – able to document that he is also generally applied in this price range to its customers. At a sharp drop in prices in relation to what is normal market price, it should generally not be room to provide additional customer discounts to major customers. Thus, it would not be any space to give additional discount as tax-exempt staff discount (Board Bill. with. 35).
In assessing the rebate amount should be a comparison made with the product or service market prices at the consumer level. The market price of the product or service should therefore be the same regardless of whether the employee works in a manufacturing or retail. To clarify that the comparison should be made with the price of a product or service command when a consumer purchases on the market has in the Act introduced the concept of consumer. With the consumer in this context means basically the same as in the Act (1994:1512) on Consumer Contracts, ie. natural person acting primarily for purposes which are outside business.
If the employer did not charge or sold at a price below what would otherwise be rejected as tax-exempt staff discount will be taxable as wages for an amount equal to the difference between market price and what the employee paid.
Staff discount is also taxable if
- The privilege may be exchanged for cash compensation,
- The benefit is not addressed to all staff, or
- A case of other benefits to the employee outside the employer's workplaces through vouchers or something similar payment.
According to RAW 2001 ref. 73 does the fact that the staff discount retrospectively credited a customer card is not that the discount be exchanged for cash. Such discounts can thus be tax free if the conditions for exemption are otherwise met.
Even if an employer will typically be able to apply the same discount when selling to their employees as he gives off its biggest customers, it should in the industry customary discount rate constitute a limitation of what is reasonable and practicable. A further reason for this is that the comparison with the largest discount to the consumer does not include a requirement that employers actually provide discounts to other than their employees. In determining what is an acceptable discount level, among others. the discounts the largest employers apply to discounts for employees to be particularly indicative (Board Bill. with. 36).