Benefit of telephony, mobile phones – i förarbetena nämns private telephone calls from employer telephone subscriptions as an example of a benefit that can distinguished from service calls by eg. an itemized phone bill. Taxation is therefore in such a case be made in the usual manner for the benefit of private conversations.
Mobiltelfoni
Even when employers provide employees mobile phones for use as a, brings private use of the phone a taxable benefit to the extent that private conversations can be distinguished by the prefix.
Subscriptions fixed fee without call charge (fixed price bonn case)
Nowadays, the employer has a subscription with a fixed fee, but call charges, where no additional costs incurred by the employer for any private conversation. Provided that missing the opportunity to distinguish private calls generated no taxable benefit for the employee in such cases (Tax 2009-02-12, dnr 131 126210-09/111).
See also Benefit from free phone, TV fee, newspaper and magazine.