Free meal benefit – the benefit of free board
Free diet is usually a taxable benefit regardless of whether it is obtained continuously or only on special occasions, such as during a business trip, tjänsteförrättning, service at another location, Courses, congresses, Conferences, field trips, etc..
The benefit of free board is taxable even if obtained abroad.
As with other benefits, meal benefits taxable whether the employer or anyone else claiming benefit. One condition is that the benefit may be considered to be rooted in the position.
Dietary Allowance can sometimes be tax free, which are specific exemptions from the taxation of meal benefit:
– Free diet for public transport
– Free breakfast in hotels and similar establishments
– Free diet at the representation (internal and external representation)
– Free board for the Swedish UN personnel and others.
– Free board for teachers and other staff