If a staff restaurant operating under market conditions, a price that is lower than the average price did not lead to preferential taxation. This is evidenced by the following statement in the preparatory works (prop. 1989/90:110 with. 328): “If, however, a staff restaurant no part subsidized by the employer but eg. economies of scale allow the price to be charged by the employee is below the average price nationally for a lunchtime meal of the normal condition, it should not be subject to tax the employee for the difference. In such cases, the lower rate is not considered contingent upon any subsidy from the employer and preferential taxation is therefore not up to date. It should be noted that in these situations must be clear that the commercial terms governing the relationship between the employer and eg. restauratören.” I specialmotiveringen (with. 682) goes on: “A staff restaurant does not normally constitute an integral part of the employer's business and should therefore be reported separately. If the restaurant is housed in the employer's own premises requires of course a market rental expense attributable to utilization.”
With the market rent should, according to Tax Board's opinion referred to the rent that can be charged 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 charged with the full rental cost, so also other facilities available to the restaurant's disposal without restriction. If spaces other than the kitchen area is also used for other purposes, this should affect the market rent. Conveniently, this can be done through a division with respect to the time and manner of use.
Rents should be reviewed every year (alternatively contractual) whether the rent is fixed or variable, ie. calculated per square meter or as a percentage of turnover.
In cases where the employer for its business under market conditions leases premises which also houses the staff restaurant, can the employer rental cost is accepted as a market rent also for the restaurant section.
Costing on market conditions should be made for each staff restaurant and canteen separately. An average value based on the costing of several restaurants or dining rooms of a similar nature but geographically separated, should not be accepted.