Benefits of free (tax) uniform – as 11 Chapter. 9 § Income Tax Act, 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.
The Tax Agency (IN A 2007:37) states.
“As tax uniforms should be considered such a costume for official use as established and developed in detail by agency or employer. The uniforms primary purpose should be to characterize a certain position or certain powers. Characteristic of a uniform is to have one of the regular clothes clearly different design.”