Flat-rate valuation of housing in the calculation of tax deductions, employer contributions and the control task
Sweden is divided into areas considered to be essentially homogeneous in terms of housing costs. The benefit of a dwelling in houses or apartment buildings, not leisure- and property, is as 8 Chapter. 15 § SBL determined as the average value calculated per square meter of living space for comparable homes in an area that is substantially uniform in terms of housing costs. If the dwelling is located outside the urban area with immediate surroundings will be the value determined for 90 % of the lower of the average values.
Tax Board in regulations (SKVFS 2009:27) established the following values to be used in calculating the benefit of another residence in this country than a holiday home for the taxable year 2010 (taxation year 2011):
| Area | Bostadsförmånsvärdet beräknat per kvadratmeter bostadsyta i |
| kr / month | / year | |
| Greater Stockholm | 86 | 1 028 |
| Greater Gothenburg | 81 | 967 |
| Municipalities in general with more than 75 000 inhabitants | 77 | 919 |
| Other municipalities | 70 | 840 |
| Property located outside the urban area with immediate environment | 63 | 756 |
Property tax value calculated from the above table refers to housing in unfurnished condition including heating but excluding household.
Indication of an apartment space seen regularly by the lease. In the case of single-family homes is an indication of living space in the property registers. The living area is represented in the principle of what the property tax is called living. With living space means floor area of Swedish Standard SS 021053. As living room count, living room, Bedrooms, kitchen and other rooms in the house plan such as. study, hobby O.D. and hall, corridor, scaling, etc., between adjacent living areas. Further included among others to the living. also in coplanar areas for personal hygiene such as bathing- and shower room, toilet, bastu, wash, (laundry) m.m., space for clothing storage and care of clothing (other than washing) and other smaller stores within the dwelling (prop. 1993/94:90 with. 108). If such spaces such as. in the basement or attic that they are considered as ancillary rooms.
Value Tables are also used when housing benefits paid in the form of hotel (letter 2004-09-20, dnr 130 558106-04/113).
The above base (price per square meter for each. area) for the calculation of housing benefits in the form applicable to
- Calculation of tax deductions and employer contributions for the tax year 2008, and
- The submission of enforcement task for the income year 2008, if not benefit value as decided by the Tax may be calculated in accordance with Section 4.5.1.1. In this calculation, the above table not used.
Adjustment of flat-rate value of housing
There are as 9 Chapter. 2 § SBL opportunity employer that in some cases using an adjusted taxable benefit instead of the flat-rate value, even when the employer's contribution shall be calculated. Such an adjustment requires a decision of the Tax Board in each case.
Adjustments may be made for a valuation on the basis of the rental price of the resort, ie. the market rent resulting from 61 Chapter. 2 § THE, deviates more than 10 % from the flat-rate value of housing benefit. The benefit is adjusted to an amount equal to the market rent at the place of residence of the 61 Chapter. 2 § THE, instead of a standardized valuation used.
Adjustment may also be made of the value of a residence that is greater than what the taxpayer and his family will need if the property depends on the benefit obligation holder's representation or otherwise depends on the service (61 Chapter. 20 § THE). In order to adjust to get done to housing benefit, calculated after the market rent at the place of normal residence of förmånshavaren and his family, differ by more than 10 % from the flat-rate value of the dwelling (total living space). If the deviation is more than 10 %, should benefit value adjusted to local price of a normal home for förmånshavaren and his family. Valuation should therefore not be a flat rate according to the table in the latter case. See also under 4.5.3 on the valuation of mortgage that is larger than normal due to the representation duty etc..
Reduction of a lump sum value of housing
Have förmånshavaren been reimbursed to the employer to have the privilege to be the flat-rate benefit value is reduced by the amount of compensation (61 Chapter. 4 § THE). This is usually the actual rent paid. If förmånshavaren itself accounts for some normal housing costs, such as the costs for heating and water, and these costs have been paid to someone other than the employer, given a receipt or certified copy of the receipt to the employer for the benefit will be reduced by an amount equal to the cost. A prerequisite for the reduction is that these are normal costs for residential multi-family or single-family homes.
The employer may have agreed with förmånshavaren that he pays certain housing costs, and then – in relatively close proximity to the time of payment – recoverable in the company's cash on presentation of the receipt. If the receipt is considered as the company's verification, in accordance with the Accounting Act requirements for how an audit should be designed, cost is considered to be the employer and not the benefit holder. In this case, the benefit of course, not be reduced.