Taxable benefits (personalförmåner)
Proceeds, in a form other than cash, As a rule, are valued at market value, 61 Chapter. 2 § THE. In 61 Chapter. 3, 3a, 5-8 And 12-14 § § IL are standardized valuation rules for meal benefits, car and some travel benefits.
For other than housing benefit by property and bostadsförmån in private homes is a flat-rate valuation rule in 8 Chapter. 15 § SBL. The rule in the SBL on the valuation of housing to be applied when calculating the tax deductions, the calculation of employer contributions and the return of the Statement. For income tax purposes shall be the value of the benefit of free accommodation, not used as a holiday home, calculated at market value. Benefit from free or subsidized property to be calculated at the market value as well when calculating the tax deductions and employer contributions for income tax.
For the valuation of a company car, see the recommendations is message (SKV M 2008:18).
For valuation of benefits mM. in connection with sporting activities, see the recommendations is message (SKV M 2008:22) on taxation of sporting substitutes mM.
Valuation at market value
The value of products, goods or other benefits are calculated at market value, ie. the price you normally pay in the resort for the product or service (61 Chapter. 2 § THE).
According to the legislative history, the market value (prop. 1989/90:110 with. 655) apply without application of any precautionary principle.
The Tax Agency (IN A 2007:37) states.
“The market value should be considered equivalent to the regularly occurring rate (including VAT) on the product or service. A valuation at market value should also imply, the recipient's individual circumstances, such as low income, can not be considered in the valuation. Neither does it affect the market value of the fact that the privilege can not be exchanged for money or a statement from the recipient that he would not have gained the advantage, if not provided by the employer.”
The Supreme Administrative Court (RR) In a judgment (RÅ 1996 ref. 75) commented on the basics of market value in respect of travel concessions shall be calculated in a particular case. The case concerned an elderly person who won a trip to Rio de Janeiro. Initially pronounced RR to the taxpayer's individual economic and social conditions were excluded. Given that the benefit was of a special nature and the receiver had no influence over its design was that of RR:s opinion, not fair to put the client cost basis of the valuation. It found that the benefit for investigation of the detailed tedious units on the trip would be calculated based primarily in the price that could be obtained if the taxpayer have put up the lost trip to market sales. The goal was remitted to the court for examination in the majority. In the future course was informed that two of the couples participating in the tour had bought their journeys of the original award winners at a price below the customer's cost by about 4 000—5 000 kr. The market value of the material tournament victory came therefore to be calculated at a price below the customer's expense with 5 000 kr.
If the market price can not be directly determined, the value should be taken up to an amount which, in view of the prevailing conditions can be calculated in a payment in cash. Are the assets or services from her own business purpose, market the price that the trader would have received if the asset or service offered on the market on terms with respect to the taxpayer's commercial situation come naturally (61 Chapter. 2 § THE).
Tax time
The income from services for cash basis, ie. an income tax when it may be distributed or in any other way, the taxpayer, and if the expenditure is deducted when paid (10 Chapter. 8 and 13 § § IL).
The expression of IL that a revenue should be reported for taxation the tax year it can be appropriated or otherwise will the taxpayer to recover part of the old language of the repealed Municipal Tax Act that a revenue should be reported for taxation when it is collected or become available for lifting. The purpose of the amended statement contained in the Act have not been to produce any substantive change to the rules on taxing time for remuneration and other benefits. Tax Board has a non-appealed the preliminary decision of 25 september 2003 found that the cash basis of IL has the same meaning as before. For certain types of benefit are special rules for beskattningstid point., t.ex. SJ employee benefits for domestic rail travel (the 10 Chapter. 8-11 § § IL).
In the case of benefits is not always clear for all cases shared the time of chargeability of the tax. In a bill that formed the basis of earlier amending the rules on taxing time, prop. 1993/94:90 with. 82, said among others. the following: “Taxation would sometimes occur when the amount of benefit recipients in any way influence or discretion over the benefit the use or exploitation and in other cases only at the actual use or the use of the privilege. Given the problems of application in this regard that often occur with various types of benefits would be in itself desirable, if the statutory text could be clearly set out how the various cases to be assessed. However, there are a variety of situations and it occurs over time new benefits. A complete set of rules is therefore not available, so you must be content with a vague piece of legislation which is complemented by case law.”
A co-owner and employee of a closely held, who are entitled could dispose of the company's vacation home, have the benefit taxed for the right of use to the summer house - not the actual use (RÅ 2002 ref. 53). The same principle applies to other more expensive property, as boats, quads, etc..