That the only compensation for the work receive a trip is so special character of the value of the trip has been exempted from taxation.
Inställelsresa – inställelsesor
The benefit of special travel in connection with the taxpayer begins or ends a service (inställelseresa) shall not be included on
- Other taxable income not received due to service, and
- The trip was carried between two points within the European Economic Area (11 Chapter. 26to § THE).
This provision applies to such. persons involved in the debate program on TV, functionaries working in the non-profit organizations and others. If the taxpayer such as. snacks of the kind that is tax exempt as personnel welfare benefit, is the privilege of the journey is still tax-free.
Arbetsresa – commuting
The corresponding tax exemptions for the benefit of travel between home and work (arbetsresa). This does not apply if the trip also prompted by the income-generating work in a work of someone who is not related to or is associated with the person who gives or may benefit. It can, for example. relate to a person A who owns two closely held companies, B and C, whose workplaces are in the same property. A working every day in both companies. From B receives A just compensation for their work trips and from C receives his salary. In this case, travel expenses are not tax exempt as work trips also prompted by the work of C (prop. 2002/03:123 with. 25).
Reimbursements for the appearance- and commuting
Exemption also applies to reimbursement for such suspension- and business travel, provided that the compensation does not exceed the cost of trips, or in the case of travel by car, 18:50 SEK per mil.