Intervjuresa – travel to job interviews
Benefit from free travel within the European Economic Area to or from job, sk. intervjuresa, is tax (11 Chapter. 26 § THE).
Reimbursements for interview travel
This also applies to reimbursement for such travel to the extent that the payment does not exceed the actual cost of the trip and, when driving in your own car, does not exceed the deduction allowed for travel by car, according to the standard that apply to travel between home and work.
The interview referred to such an interview made on personal appearance and undertaken before any employment- or uppdragstagarförhållande exists between the issuer and the recipient of the benefit.
The concept of job is that it will be a question of an interview that will be designed to assess whether the taxpayer should be offered a job or a particular assignment.