Benefits of fitness activities – withcat freedom for fitness activities include only motion or Another wellness of lesser value and simpler kind.
Examples of exercise or other friskvår of less value and simpler kind: gymnastics, Strength Training, bowling, racketsporter as table tennis, tennis or Squash. Inanliga team sports such as. Volleyball, football, Handball and Bandy. Also other forms of exercise and other wellness such as spinning, or who, Qigong, nutrition advice, information on stress management and so-called. kontorsmassage (prop. 2002/03:123 with. 14—15).
The concept kontorsmassage accommodated under Tax idea treatments that are relaxing, or designed to prevent and combat soreness and stiffness in the shoulders as, Scaffolding, neck or back that may occur in relation to repetitive work. Apart from regular body massage can be mentioned as rosenterapi, acupressure, kinesiology, reflexology, phototherapy, homeopathy, and floating rest (see in particular. letter 2005-04-27, dnr 130 205744-05/111). Even simpler kind of foot care or foot massage can be seen as wellness.
Training with a personal trainer is not considered a simpler kind of exercise.
Courses on smoking cessation can be offered to employees as tax-exempt health care. Skattefriheten bör dock inte gälla för nikotinprodukter som kursdeltagarna använder under kurstiden och därefter. Även kurser med inslag av individually costly- and exercise counseling may be tax-exempt health care if the offer is addressed to the entire staff.
Exempt activities
Grant Avenue exclusive sports or athlete that do not involve physical in the sense of physical training are not covered by the tax exemption. Examples of the latter are pistol shooting, agility, bridge and Choral with the exception of the choir in the workplace.
The exemption from tax does not apply to sports that require precious plants, tools and peripherals, such as. golf, sailing, riding and downhill (cf SKU 1987/88:8 p.42 and prop. 2002/3:123 with. 15).
Sports Equipment mM.
A benefit means that the employer borrow sports equipment or other equipment of lesser value and simpler, t.ex. gångstavar, are tax exempt for the employee.
The Tax Agency (IN A 2007:37) states: “Clothes Equipment of lesser value and simpler, t.ex. T-shirts and tracksuits easier, bearing the employer's advertising material should be considered a tax-free benefit.”
If however, the employer pays for expensive clothes equipment or training shoes, is the privilege tax (Tax 2004-10-27, dnr 130 614124-04/111). The same applies if the employer lends expensive exercise equipment.
Entry fees
Cash utlägg in the form of entrance fees till idrott even in case, Personal start-up fees in contests and membership fees in associations of various kinds are taxable if the employer pays them. If however, the employer pays fees for registration of teams for competitions arise under Tax sentence no taxable benefit for participants. Evenemang som medför resor och övernattning ska däremot beskattas. See also Tax 2005-04-27, dnr 130 205744-05/111 and 2006-04-28, dnr 131 233 241-06/111.