The Tax Agency (IN A 2007:37) states.
“As a normal lunch should be considered a meal of the day right character with regard to the different meal options, ie. both with and without food supplies. These accessories to the meal such as bread and butter, salad and soft drinks should not affect the taxable benefit value. A typical lunch will be provided as soon as a meal to be included in the employee's meal. With the meal to be provided a ready and prepared hot or cold dish.
Other services provided meals and piece things should be valued at market. If prices in the rest of the range, ie. other than the meal of the day-right-character, by the employer subsidy is lower than the market price may be a taxable benefit shall be incurred for the employee the difference between market price and the price paid by the employee.”