Discount, bonus or similar benefit provided as compensation for work or for other reasons can be considered as an emanation of the service is taxable. One exception, however, for employee discount, that under certain conditions is tax free.
Discounts given for the displayed kundtrohet and web service features. in air- and hotel industry are taxable if used for private purposes. A fundamental prerequisite for taxation is that the recipient's employer or client paid for the goods or services which the discount or that the benefit for other reasons can be considered as an emanation of the service. Such is the case if the employee collects bonus points because of business trips paid by the employer. (the especially if s.c.. fidelity rebates)
Taxation The timing begins when loyalty discount ed. utilized (prop. 1996/97:19 with. 77).