If a food service operating under market conditions, a price that is lower than the average does not lead to preferential taxation. This is illustrated by the following statement in the legislative history (prop. 1989/90:110 with. 328): “However, if a staff restaurant no part subsidized by the employer, but such. economies of scale allow the price charged by the employee is below the average price in the country for a lunch meal to the normal condition, it should not be eligible to tax the employee for the difference. In such cases, the lower price is not considered contingent on a subsidy from the employer and no personal income tax issues is not current. It should be noted that in these situations must be understood that the commercial terms governing the relationship between the employer and such. restaurateur.”
In the special justification (with. 682) goes on: “A staff restaurant is not normally an integral part of the employer's operation and should be reported separately. If the restaurant is housed in the employer's premises is required, of course, that a market rent payable on exercise.”
The market rent should be according to the Tax view provided the rent may be charged in rent for restaurant purposes. It is not unusual for the market rent is calculated as a percentage of turnover. Is it an internal billing, it should be market. The kitchen should be burdened with the full rental cost, so also other areas that are at the restaurant available without restriction. If spaces other than the kitchen area is also used for other purposes, should influence the market rent. Conveniently this may be done by splitting with respect to time and mode of.
Rent-setting should be reviewed every year (or contractual) whether the rent is fixed or variable, ie. calculated per square meter, or a percentage of sales.
In cases where the employer of their business under market conditions rent office space that also houses the staff restaurant, employer may be accepted as rental market rent even for restaurant section.
Costs on market conditions should be made for each food service and canteen for himself. An average value based on cost estimate from multiple restaurants or dining rooms of a similar nature but geographically separate, should not be accepted.