Benefit of the free (tax free) work – as 11 Chapter. 9 § THE, is in favor of uniforms and other clothing tax-free if the benefit relates to clothes that are appropriate for the service and can not be suitably used for private.
In the preamble to the rule (prop. 1987/88:52 with. 58-59) said among others. the following.
Work as a result of the work, nature is subjected to excessive wear, severely contaminated, or otherwise consumed unusually fast should be exempt from taxation. Examples of professions that can be considered as such work is concrete workers, wall, wrought iron workers and welders.
Even clothing that is specifically designed to work and which do not conveniently be used for private purposes should be exempt from taxation. That may be so because of the clothing design, t.ex. section and the color or because they are especially pronounced for the kind of occupation in the case of, t.ex. clothing to be used by employees of a company in the food, restaurant- and hotel industry or in health care. Tax exemption should not generally apply to the clothing of uniform type that are traditionally worn by employees in certain activities. In all cases, the number of times the clothes that advantageously also be used privately.
The Tax Agency (IN A 2007:37) states.
“Benefits of working clothes consisting of a type of clothing which in itself is suitable for private use, t.ex. costume and costume, should be considered tax-exempt if the employer's name, symbol or logo is permanently applied to the upholstery in a way that makes it significantly different from regular clothes and therefore not likely to be used privately.”
For clothes that in itself is suitable for private use should be considered as work requires that there is a requirement for employees to use the clothes in the service. The fact that the clothes supplied by the employer's name, symbol or logo is therefore not sufficient in itself for them to be seen as tax-free clothing.