If a taxpayer is or is likely to be unemployed due to restructuring, personnel reductions or similar in the employer's business, be a benefit, education or other measures which are essential to the taxpayer should be able to continue working not be recorded as revenue (11 Chapter. 17 § THE).
Skattefriheten does not apply benefit from close companies or fåmansägt partnership if the employee is a manager or owner of the company or affiliate of such person.
If the employer is a natural person for the tax exemption does not in terms of benefits from employer, if the employee is a person related to the employer.
Outside the scope skattefrihetsregelns fall training of employees who have an education in an area where he or she can easily get a job with another employer. The rule should not cover situations where a person who has a solid education in an area of temporary work shortage read anything else until the labor market becomes more favorable in his area (prop. 1995/96:152 with. 39).
By other measures contemplated by the legislative history (Board Bill. with. 87) efforts aimed at assisting the taxpayer to get a new job or to otherwise assist the employee on a personal level in connection with that termination may be appropriate, example s.c.. outplacement assistance measures. Outplacement activities contain elements of society often gives citizens, t.ex. courses responding to employment services job search courses.
For other actions that may arise is a psychologist contacts are not in the provision of medical purpose. Other measures designed to improve the employee's ability to obtain new employment within the scope of tax exemption rule (Board Bill. with. 87—88).
The tax-free allowance covers course costs, tuition fees, literature, fees paid to lecturers and consultants mM. but not the salary or compensation for the increased cost of living (Board Bill. with. 88).
A prerequisite to the privilege should be tax free is that the employer has taken action to reduce staff or redeploying staff.
Second, it requires the action to be essential for the taxpayer to continue to work. The measure will make a significant increase the taxpayer's employment opportunities in the labor market situation in which the benefit is received. Of RAW 2002 not. 96 that the provision also applies when an employee, at risk of becoming unemployed, undergo training in order to get a new job at the “old” employer. The case concerned a nurse who trained as a nurse and then continue working for her former employer, the County Council.
The exemption does not include courses that may be developing for the taxpayer but does not increase the possibility of a job. Computer courses and courses of general nature which makes it easier for individuals to continue their studies, by contrast, are covered by skattefrihetsregelns scope. Furthermore, because- and training is considered essential to the taxpayer's ability to get work if he or she previously lacking such training.
Of the provisions in 12 Chapter. 31 § IL appears that taxpayer receiving tax-free benefit of training or other measures as specified in this section are also eligible for a deduction for travel to and from the place where the training or the scheme on. Deductions are allowed although under certain conditions for increased cost of living and the cost of return flights. Such travel and increased cost of living discussed in Tax statement of deductions for increased cost of living, etc.. (SKV M 2007:34).