The value of products, goods or other benefits shall be calculated at market value, ie. the price you normally have to pay on the place of the good or service (61 Chapter. 2 § IL).
According to the preparatory works, the market value (prop. 1989/90:110 with. 655) apply without application of a precautionary principle.
The Tax Agency (IN A 2007:37) states.
“The market value should be considered to correspond to the regularly occurring price (including VAT) the goods or service. A valuation at market value should also imply, the recipient's individual circumstances, such as low income, can not be taken into account in the valuation. Nor does it affect the market value of the fact that the privilege can not be exchanged for money or a claim from the recipient that he would not have gained the privilege if it is not provided by the employer.”
The Supreme Administrative Court (RR) har i en dom (RAW 1996 ref. 75) ruled on the basics of market value in terms of travel concessions should be calculated in a given case. The case concerned an elderly person who won a trip to Rio de Janeiro. Initially pronounced RR to the taxpayer's individual economic and social conditions should not be considered. Given that the benefit is of a special nature, and the receiver had not had any influence on its design, it was under RR:s opinion not reasonable to add the client's cost basis for valuation. It found that the benefit after investigation of the detailed tedious authorities regarding the trip would be calculated based primarily on the price that could be obtained if the taxpayer has offered it won the trip to the sales market. The case was referred to the court for investigation in that matter. Upon further proceedings was informed that two of the participation in the trip the couple had bought his travels of the original award winners at a price lower than the Purchaser's expense by approximately 4 000—5 000 kr. The market value of the material tournament victory came therefore be calculated at a price lower than the Purchaser's expense with 5 000 kr.
If the market price can not be directly determined, the value shall be up to an amount which, considering the current conditions can be calculated by the payment in cash. Is it the case of assets or services from self-employment refers to the market the price that the trader would have received if the asset or service been put on the market on terms taking into account the taxpayer's commercial situation appears natural (61 Chapter. 2 § IL).