Benefit of goods and services of limited value (sk. arbetsredskap). If a product or a service, as an employee from his employer, is significant impact on the performance of his duties, the benefit of the goods or services not included as revenue, if the benefit is limited value for the employee and can not easily be distinguished from the benefits of employment (11 Chapter. 8 § THE).
The rule is restricted to cases where the employer directly pay the equipment or service. The rule can not be applied if the employer issues a reimbursement to the employee (prop. 1994/95:182 with. 40—44). The rule should not apply where the employer makes the ownership of certain equipment transferred to the employee.
For product or service should be considered essential to the performance of the employee's duties should, in the preparatory work required that the meaning is obvious without the product or service needs to be directly required for the performance of work.
The exemption also requires that the benefit to the taxpayer of the product or service is of limited value. This includes among others. that the benefit must not be greater amount. No absolute threshold for what is of limited value can not be specified. A personal computer is considered to be a tool of limited value. Several factors should be considered when assessing, such as. benefit actual value and if it is an actual savings of an employee's normal private living.
An additional condition is that the benefit can not easily be distinguished from the benefits of employment. That is to say it is the actual benefit as such, or the value of which can not be distinguished. As an example where the value of a benefit is difficult to distinguish from the product or service benefits in employment include the use of a personal computer for personal use when the computer provided by the employer as a tool. It will thus be a question of a nearest “inescapable car”. For specific rules on PC benefits are intended solely for private use, see section 4.14.
The rule has a general design for all types of goods and services provided by the employer to the employee and wholly or partly in the nature of work. The issue of tax exemption must be assessed taking into account the specific conditions prevailing in the individual case (SkU 1994/95:25 with. 18)