Travel benefits are taxable. The benefit of free or subsidized travel resulting in an employment relationship and that is not mission, treated as compensation for work performed. Such a benefit is taxable to the recipient. Taxation must be made for the value of the trips actually taken place (RÅ 1987 ref. 81).
Employer contributions paid by the person claiming the privilege, as is generally the employer. If there is someone other than the employer who leave benefit, must pay payroll taxes, provided that the benefit is an outflow of service recipient.
The Tax Agency (IN A 2007:37) states: “Trip value should be determined according to the market value, which generally should be considered equivalent to the price which the publisher paid for the trip plus VAT where. Recipient's financial situation does not affect the market value.”
Valuation of travel concessions given in the form of service cards (annual pass)
The Tax Agency (IN A 2007:37) states: “It appears that the receiver, that makes business travel, assigned to a tjänstekort (annual pass) for use both in the service as for private use. Provided no explanation for the private use, should benefit valued at the cost of an annual pass if no restrictions on the private use exists.”
Use a tjänstekort no part for private trips generated no taxable benefit. A circumstance that indicates that the card is not used is on private agreement between the issuer and the recipient that the service card may only be used for travel allowances. If there is an account of the private exploitation of the year will benefit valued at the value of travel instead of the entire card value.
For local and regional short-paid by the employer is presumed to be the card for personal use, although it is also used for missions at the place of work. The staff member should in such cases the benefit is taxed on the entire card value. Only if the cards of this type are stored in the workplace to be used only by the staff of service issues are avoided in favor of taxation.
Travel concessions with limiting conditions
Travel benefits are taxable. Journeys is published due to employment or special assignments in the travel- or service industry is sometimes evaluated by special rules, namely when it has been limiting conditions for the trip. Favor of flight valued as an individual tax model in which each trip is valued at a standard value. Favor of domestic rail travel should be valued according to a standard model which means that the value is a percentage of market price of season tickets available in the market. The provisions contained in 61 Chapter. 12-14 § § THE. I prop. 1995/96:152 given detailed guidance on how the benefit will be calculated.