Tax-free meal benefits – Here, we review the specific exemption from taxation of meal benefit
Free diet for public transport
Free breakfast in hotels and similar establishments
Free diet at the representation
Free board for the Swedish UN personnel and others.
Free board for teachers and other staff
Free diet for health professionals
Free diet for public transport
Benefits of free food on public transport for missions is a tax benefit of dietary mandatory part of the travel price (11 Chapter. 2 § THE).
For tax exemption will apply is thus presumed that the ticket can not be purchased excl. meals. For the example traveling in first class, thus a first-class ticket to be purchased at a lower price without costly.
Would it eg. be a certain classification for a certain number of chairs where the diet included in the price, this tax exemption if the corresponding ticket can be obtained without cost but with a different classification. Classification shall in such case be based on any other difference than diet.
By public transportation means air, trains and other means of communication for payment is available to the public.
Free breakfast in hotels and similar establishments
Benefit of free breakfast in hotels and similar establishments is subject to certain conditions exempt from tax (11 Chapter. 2 § THE).
With similar establishment referred to other professionals operations conducted room rentals such as guesthouses, Inns mM. The assessment may be some guidance obtained by law (1966:742) on hotels- and boarding.
The exemption is subject to the breakfast are obtained at the hotel or agency in connection with an overnight stay there for business trip. Furthermore, to apply the mandatory breakfast included in the price for accommodation.
A further condition for exemption is that a room with the same standard can be rented at a lower price without breakfast.
Would there be a specific classification for a number of rooms where the diet included in the price, this tax exemption if the corresponding place can be obtained without cost but with a different classification. The classification must in this case be based on any difference than diet.
Free breakfast is not mandatory part of the price of the room is a taxable benefit. Deductions for increased living costs are normally reduced when the employee provided subsistence allowance. However exemption, see the recommendations is messages deduction for increased costs of living, etc.. (SKV M 2007:34).
Free diet at the representation
Representation can be directed either outwards towards the employer's business relations, partners, etc.. (external representation) or inwards towards the company's staff (internal representation). The benefit of free board at the representation of 11 Chapter. 2 § IL not taxable. For internal representation, this applies only in gatherings that are temporary and short-term.
With internal representation In this context, such as staff meetings, information sessions by staff, internal courses, planning conferences (t.ex. discussions on budgeting, personnel issues, Purchasing- and sales policies). A prerequisite is that the case of essentially internal meetings (the company, Group E.D.), the meeting has a maximum duration of one week, that does not involve meetings regularly held at short intervals (weekly or fortnightly) and that it is common meal arrangements (prop. 1992/93:127 with. 55).
Meetings for information about the ongoing work, meetings for planning the ongoing work, working lunches and similar does not count as internal representation. In order to subsequently be able to demonstrate that a meeting is due to representation, the employer should ensure that up and save a record of the meeting, t.ex. program, agenda, deltagarföreteckning, invitation etc.. (Tax 2009-03-10, dnr 247797-09/111).
Free board for the Swedish UN personnel and others.
Benefit of tax-free diet is for those staff covered by the Act (2003:169) the armed forces for service abroad. The law includes Swedish personnel made available at the request of the United Nations or by order of the Organization for Security and Cooperation in Europe, OSSE (11 Chapter. 3 § THE).
Free board for teachers and other staff
Benefit from free or subsidized meals for teachers or other staff at the primary school, preschool, crèches and after-school is tax exempt if the staff at the meal has oversight duty (or equivalent responsibilities) for children during the school meal or in connection with the so-called. educational cost.
Free diet for health professionals
For some health professionals with regulatory obligations are meals eaten together with those who cared tax free, namely when the service element and the other circumstances of the meal is such, it can be assumed essentially lose its value as a rest and recreation for the employee. This applies to the following groups.
Free meals for caregivers, that the meal has regulatory obligation or equivalent responsibility for senile dementia in elderly are tax-free (prop. 1987/88:52 with. 62). This exemption covers of Tax also health professionals who work with the mentally disabled in caring care, when they take their meals together with and at the same table as the patients. A condition for tax exemption should also be that the staff of the employment contract, etc.. have an obligation to participate in the meal.
Free meal benefit, as PERSONLIG assistent may, in their work for the person receiving assistance allowance because of mental disability, covered under Tax meaning also the exemption applies to staff in health care under the same conditions stated above (Tax 2005-05-30, dnr 130 318874-05/111).
Meal benefit to health professionals who have regulatory obligation at mealtimes with young people staying in one HVB home or other institution for care of severe mental problems, considered tax exempt pursuant to a judgment of the Supreme Administrative Court (RÅ 2009 ref. 16). This may involve various problems such as eg. Eating Disorders, compulsive problems and depression, which both require considerable supervision during meals and these include educational elements. For tax-exempt staff will be required to participate in the meals and it should also be seen as necessary for the conduct of activities that they participate.
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