Free meal benefit – favor of free diet
Kostförmån is normally 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.
Under certain conditions, free diet / nutrition benefits to be tax-free, (the Specific exemptions from the taxation of meal benefit)