Approval of the tax value – for income tax purposes will receive a lump sum benefit value adjusted, upward or downward, if there are exceptional reasons (61 Chapter. 18 § THE). On the same grounds get the benefit after a decision from the Tax (9 Chapter. 2 § SBL) changes in the calculation of payroll taxes. The employer must inform the employee when such a decision is. The employee may, on application for the tax credit changed if there are exceptional reasons for the adjustment of the benefit. Has the employee been informed by the employer of decisions on adjusted taxable benefit should be stated in the application for a modified calculation.
The Tax Agency (IN A 2007:37) states.
“Downward adjustment of the value should be done if an employer offers an employee a meal that significantly deviates from a normal lunch (meal of the day-right-character).
The fact that the employee waives such accessories for the meal (bread and butter, salad etc.) should not be the basis for adjusting.
Upward adjustment of the value because the meal is of much higher standard than a normal lunch, should be considered only in exceptional cases. Such an assessment should be considered, among others. if the employee example. when a mission had a decisive influence in terms of the standard meal.
Exceptional circumstances adjustment should be considered to be too costly to police and employees in connection with the commanding, t.ex. at major sporting events.
Exceptional circumstances adjustment should also be considered to be too costly to employers in the Armed Forces and employees of the following situations:
- The joint exercise
- For service at sea aboard Navy ships.
The benefit should in these cases valued at 50 percent of that of 61 Chapter. 3 § IL determined value and is calculated for the total duty days or periods in which the employee participated.
With joint exercises should be understood a continuous exercises with war organized or educational purposes organized staffs and units or cadres of such units, of exercise activities are conducted in such a way that staff efforts can not be scheduled and that the work can not be interrupted at predetermined breaks or stopping for rest, etc.. In time for dressing exercise should also be included in the preparation- and closing operations that have such a connection with the exercise that the work can not be scheduled.”
In RAW 2002 ref. 10 found RR to the benefit of partially free diet existed when employees of a chain that sells so-called. fast food, for their meals had to pay a price below market value, ie. the price its customers had to pay for the same dishes. Benefit valuation would be based on cost benefit stencil, which, however, was significantly higher than market value.
De erhållna måltidernas karaktär av snabbmat och det förhållandet att de anställda endast kunde välja mellan ett fåtal snarlika anrättningar medförde emellertid, under RR, that the meals could not be considered as lunch meals of normal nature. Benefit value were adjusted down to market value.
For income tax purposes must, as 61 Chapter. 21 § THE, regarding intern and similar (t.ex. apprentices, students at nursing schools) favor of eg. free diet adjusted to a reasonable amount if he does not get any cash compensation or negligible other compensation.