General rule
1 § Salaries, fees, expenses, pensioner, benefits and all other income received for loss of service shall be included as income, Unless otherwise specified in this chapter or 8 Chapter.
The income from services applicable provisions of the income from business about
– VAT 15 Chapter. 6 §,
– reversal of the deduction for foreign taxes paid in 16 Chapter. 18 §, and
– acquisition of assets at a loss in 23 Chapter. 11 §.
Provisions on the valuation of income in kind found in 61 Chapter. Create (2007:1419).
Benefits for missions and the representation
2 § Benefits of nutrition on public transport for missions and breakfast at the hotel or similar in connection with overnight stay there during a mission shall not be included, if the diet mandatory part of the costs of transport or overnight accommodation. Benefit of diet in the representation should not be taken up. For the internal representation, this applies only at gatherings that are temporary and short-term.
Defined by insurance, for travel protection during a mission shall not be included. Create (2007:1419).
Benefits associated with peacekeeping service
3 § Defined by diet and the repatriation of such personnel serving in the armed services for peacekeeping operations abroad shall not be included. Create (2007:1419).
Benefits to taxpayers sjöinkomst
4 § Defined by traveling to or from vessels or reimbursement for such travel shall not be included in taxable persons who have sjöinkomst and that the ship has place of service. This does not apply if the ship is a passenger ferries närfart with the set timetable. What is meant by närfart shown in 64 Chapter. 6 §. Create (2007:1419).
5 § Defined Accommodation on board vessels shall not be included in taxable persons who have sjöinkomst. Create (2007:1419).
Ensuring occupational
6 § The employer's expenses under 28 Chapter. 3 § to ensure that pension shall not be included in the employee. Create (2007:1419).
7 § Repealed by Act (2006:1344).
Goods and services of limited value
8 § Benefits of a good or service that an employee receives from the employer shall not be included if
– product or service is essential for the taxpayer to perform their duties,
– the benefit is of limited value to the employee, and
– benefits for the employee can not easily be distinguished from the benefits of employment. Create (2007:1419).
CLOTHING
9 § Benefits of uniforms and other work shall not be included, if the benefit relates to clothes that are appropriate for the service and can not be suitably used for private. Create (2007:1419).
The Prime Minister's Official Residence
10 § The Prime Minister in favor of the official residence shall not be included, if the Prime Minister to his private disposition have another residence which is adapted for permanent residence. Create (2007:1419).
State Council of traveling with statsrådsbil
10 a § A State Council in favor of traveling with statsrådsbil shall not be included. Create (2007:1419).
Of staff benefits
11 § staff welfare benefits shall not be included. The staff welfare benefit means a benefit of less value than a direct replacement for work performed and consists of simple steps to create comfort at work or the like, or be due to the custom of the profession or activity in question.
As staff welfare benefits are not counted
1. discounts,
2. benefits that the employee may be exchanged for cash,
3. benefits that are not addressed to all staff, or
4. other benefits to the employee outside the employer's workplace, coupons or any similar payment. Create (2007:1419).
12 § As a staff welfare benefits are counted including those refreshments and other light refreshments in connection with the work that can not be considered as meal and the opportunity to simpler forms of exercise and other wellness. Create (2003:745).
Discounts
13 § staff discount when purchasing a product or service from the employer or any other company in the same group shall not be included, if the product or service included in the vendor's regular selection. This does not apply if the discount
– is a direct replacement for work performed,
– exceed the maximum rebate that a consumer can get on a commercial basis,
– clearly exceeds the staff discount which is customary in the industry, or
– are left in a manner specified in 11 § 2-4. Create (2007:1419).
Gifts to employees
14 § The following benefits shall not be included:
1. Christmas gifts of minimal value to employees,
2. traditional anniversary gifts to employees, or
3. commemorative gifts to the permanent employees, gift of value does not exceed 10 000 dollars and it is given in connection with the employee reaches a certain age or after a certain period of employment or when employment is terminated, However, at more than one occasion, except when employment is terminated.
The first paragraph does not apply if a gift is left in Money. Create (2007:1419).
Acquisition of shares
15 § The benefit to an employee of a corporation that at a lower price than the market value acquire shares in the company or in another company in the same group shall not be included, to
1. shares under a simultaneous offer is acquired under the same conditions as for the employee by other than the first, the company's employees and shareholders, both employees and shareholders of other companies in the same group,
2. Company's employees and shareholders and employees and shareholders of other companies in the same group do not total holdings in excess of 20 percent of the total number of offered share, and
3. the employee because of employment does not acquire shares for an amount exceeding 30 000 SEK.
The calculation under subparagraph 2 shall also include such shares for which a shareholder disposes of their preferential right to acquire shares to persons other than employees and shareholders. What is said about shares is also convertible, participation certificates, capital investment certificate, debt securities with warrants and similar securities that give the holder the right to acquire shares.
With employees equated directors and deputy directors. Create (2007:1419).
16 § Repealed by Act (2008:822).
Education at restructuring mM.
17 § Defined in the form of training or other measures which are essential for the taxpayer to continue to engage in gainful employment shall not be included in the risk of becoming unemployed due to restructuring, personnel reductions or similar in the employer's business.
The first paragraph does not benefit from closely held companies or fåmanshandelsbolag, if the employee is a manager or owner of the company or affiliate of such person. If the employer is a sole proprietor, the first paragraph do not benefit to such employees who are related to the employer. Create (2007:1419).
Health- care
18 § Benefit of health- care must not be entered if the benefit relates to
– care in Sweden that are not publicly funded, or
– treatment abroad.
The following benefits are not taken up
– drugs for treatment abroad,
– occupational, preventive treatment or rehabilitation,
– vaccination as determined by the service, and
– dental treatment that has been deemed necessary in view of the requirements of the Armed Forces underwater or flying personnel and others with substantially similar working conditions. Create (2007:1419).
Group life mM.
19 § Defined by group life insurance shall not be included.
If such a benefit because of individual services is significantly more favorable than those applicable to government employees, it shall be indicated to the extent provided under more favorable grounds than those of state employees.
Compensation that an employer pays out without insurance policy for employees' behalf and corresponding compensation due to group life insurance should be included only to the extent that the amount substantially exceeds what is paid for state employees. Create (2007:1419).
Group health insurance
20 § Defined by group health insurance under the grounds set out in the collective agreement between the main organizations shall not be included. Compensation paid on account of such insurance should however be addressed. Create (2007:1419).
Payments to government employees stationed abroad, etc..
21 § Compensation and benefits for overseas staff stationed at a government agency shall not be included, if the compensation or benefit is a result of the stationing and concerns
1. residence at the duty station,
2. fee for participation of children in preschool, childcare or similar fee for the child's meals where, only to the extent the fee exceeds the fee normally applied to such activities in Sweden,
3. fee for the education of children in primary school, secondary school or similar fee for the child's school meals,
4. own and family members traveling to and from home base, However, more than four trips per person per calendar year,
5. included allowances for spouse, spouse or partner, which, by stationing the loss of self-earned, to the extent that the bonus does not exceed one-twelfth of three and a half price base amounts per month, and
6. additional cost supplement to the extent that it does not exceed an amount equal to the normal cost of living increase for the employee and accompanying family members in relation to food, transport and other costs from base.
Compensation for the increased cost of living or for school fees for children and the benefit of housing by the Board of the Stockholm International Peace Research Institute (SIPRI) should not be taken up by such researchers at SIPRI as
– are foreign nationals,
– are contract employees on fixed term, and
– at the time of employment with the SIPRI not resident in Sweden. Create (2007:1419).
Benefits ICT in European Schools
21 a § Compensation and benefits as European schools give out to the staff that is or has been posted at these schools shall not be included. This also applies to survivors of such personnel. Create (2009:583).
Payments to foreign experts, researchers and other key people
22 § Experts, researchers and other key people will not take up such a part of salary, fees or similar compensation or benefits and such reimbursements of expenses referred to in 23 §, if the work relates
1. specialist information to follow this course or on the level of competence that it entails substantial difficulties in recruiting within the country,
2. skilled R- or development tasks to follow this course or on the level of competence that it entails substantial difficulties in recruiting within the country, or
3. managerial and other data that causes a key position in a company.
The first paragraph applies only if
– employer belongs in Sweden or is a foreign company with a permanent establishment in Sweden,
– the employee is not a Swedish citizen,
– employee has not been domiciled or permanently resident in Sweden at some time during the five calendar years preceding the calendar year of starting work, and
– stay in Sweden is intended to be more than five years.
The provisions of this section apply only during the first three years of the temporary stay. Create (2007:1419).
23 § The provisions of 22 § apply
1. 25 percent of salary, fees or similar compensation or benefits of the work, and
2. reimbursements of expenses the employee because of his stay in Sweden has had to
– moving to or from Sweden,
– own and family members traveling between Sweden and the former homeland, maximum of two trips per person per calendar year, and
– fees for the education of children in primary and secondary education or equivalent.
As wages are also dealt with such benefits associated with disease referred to in 30 § 1, 2 and 4 still 42 § if the payment wholly or mainly based on labor income. Create (2000:1161).
23 a § The question of the conditions in 22 § are fulfilled considered by the Graduate Tax Commission. Create (2000:1161).
Compensation for service with the Swedish Armed Forces
24 § Daily allowance during training and service in the Swedish total defense should be addressed. Create (2007:1419).
25 § Totalförsvarspliktigas daily allowances and supplements to such compensation, fringe benefits, Field allowances, post money, training vouchers, emergency grants and severance payments shall not be included.
Family Contribution to conscripts to be included only if the contribution is paid in the form of government grants. Family allowance is considered to belong to the totalförsvarspliktige, even if the premium is paid to someone else. Family benefits in the form of government contributions to be included in the income from service, about the industry carried on by a corporation or of a Swedish trading company in the conscript is not a shareholder, and otherwise, as income from business.
The first and second paragraphs shall also apply to other staff of the Swedish Armed Forces that are paid according to the principles that apply to conscripts. Create (2007:1419).
Travel at job interview
26 § Defined by traveling to or from job interview shall not be included on the journey undertaken between two places within the European Economic Area. This also applies to compensation for the voyage to the extent that the payment does not exceed the cost of the trip and, with regard to travel by car, does not exceed the amount deducted under 12 Chapter. 27 §. Create (2007:1419).
Suspension- and commuting
26 a § Defined by special trip in connection with the taxpayer begins or ends a service shall not be included if
– other revenues to be raised not obtained because of the service, and
– journey undertaken between two points in the European Economic Area.
What is said in the first paragraph also applies to the benefit of traveling between home and work, unless the trip is also prompted by the Income fruitful work in an activity carried out by someone who, in the manner provided in 20 Chapter. 23 §, is related to or is in privity with the person who gives or may benefit.
The first and second paragraphs also apply to compensation for your trip, provided that the payments do not exceed expenses for the trip or, with regard to travel by car, deduction amount under 12 Chapter. 27 §. Create (2007:1419).
Relocation Allowances
27 § Reimbursement of relocation when a taxpayer due to change of place of business moving to a new place of residence shall not be included, if the compensation paid by public funds or by the employer. If the reimbursement of expenses for relocation also includes reimbursement for driving their own cars, should this compensation be taken up as income to the extent it exceeds the amount deducted under 12 Chapter. 27 §.
As the cost of removals counted expenses for packaging, gasket, transport and unpacking of the taxpayer and his family's furniture and other movables, transportation by the taxpayer and his family from the old to the new location, and similar expenses. As the cost of moving counted but not other expenses in connection with the transfer, such as expenses for travel to and from work, journeys home, dual residence and loss on sale of property or other assets.
Relocation Grants provided by the labor authorities shall not be included.
Remuneration of staff at a state agency for other expenses or costs than provided for in the first and second paragraphs shall not be included, the expenditures or additional costs incurred as a necessary consequence of a transfer to or from a home base abroad or between points abroad. Create (2007:1419).
Allowances of Members of Parliament
28 § The following compensation and benefits which the European Parliament provides its members shall not be included:
1. travel expenses,
2. expenses for carrying out the mission,
3. reimbursements of expenses in connection with illness, pregnancy or childbirth,
4. insurance benefits, and
5. payments to the voluntary pension fund which Parliament has established for its members.
The first paragraph 3 also applies to former members who have retired from Parliament and of persons who are survivors of the European Parliament.
The first paragraph 5 also applies to former members who have acquired rights in the voluntary pension fund. Create (2009:583).
Compensation on labor dispute
29 § Compensation on labor dispute to an employee from the organization to which he belongs shall not be included. Create (2007:1419).
Sickness mM.
30 § The following remuneration in connection with illness, etc.. must be addressed if they are based on earned income due to service:
1. sickness benefit and rehabilitation under the Act (1962:381) National Insurance,
2. sickness benefit under the Act (1954:243) of occupational disease, Law (1976:380) the Work, Law (1977:265) State Personal Injury Protection and the Law (1977:267) on war compensation to seamen,
3. compensation under 20 § Law (1991:1047) the Sick,
4. disease carrier under the Act (1989:225) on the compensation of contaminated, and
5. payments under other laws or regulations in case of sickness or accident at work or in connection with military service.
Even sickness and activity compensation under the Act (1962:381) National Insurance should be included. Such compensation specified in 16 Chapter. 17 § the Act, however not addressed. Create (2008:865).
Parental allowance and attendance allowance
31 § The following remuneration in connection with care must be taken up:
1. parental benefits under the Act (1962:381) National Insurance,
2. compensation under the Act (1988:1465) for compensation and time off for family care, and
3. care allowance under the Act (1998:703) for disability allowance and care allowance.
Childcare allowance shall not be admitted to the extent that it represents compensation for additional expenses. Create (2007:1419).
32 § Especially pension supplement under the Act (1990:773) for a special pension supplements for retirement of long-term care for sick or disabled child shall not be included.
Allowance under the Act (2008:307) on municipal allowance shall not be included. Create (2008:311).
Allowances for education and unemployment
Development grants to young people
33 § Development Benefits under the Act (2000:625) on labor market programs should not be taken up. Create (2007:1419).
Student
34 § The following remuneration in connection with studies should be addressed:
1. doctoral grants, and
2. compensation to participants in the sign language training for some parents (TUFF).
Student under study Act (1999:1395) shall not be included. This also
1. government grant administered by the Special Needs Education Authority
– shorter studies on disability,
– shorter studies on primary- or secondary education, is suited for people with disabilities, and
– studies in adult education for the mentally retarded, or
2. government grant administered by the Sami Parliament for shorter-term studies of literacy in the Sami. Create (2008:227).
Contributions to participants in job training and others.
35 § Assistance covering reimbursement of expenses for overnight accommodation or travel, etc.. shall not be included if it is returned to participants in
1. vocational rehabilitation,
2. labor market programs
– employment training,
– work experience,
– jobs- and development guarantee, if the operation consists in anything other than support for starting a business,
– youth activities,
– preparatory actions, or
– projects with Employment Policy Orientation.
The first paragraph also applies to any assistance that is provided to the participant escort or to students with disabilities in education in elementary school, high school or equivalent education.
Government grants for travel, board and lodging or additional expenses due to a disability as provided to students in education for deaf or hard of hearing or in training that is specially adapted for severely disabled young people (Rh- Custom Training) shall not be included. Create (2007:1419).
Compensation on Unemployment
36 § The following remuneration in connection with unemployment should be addressed:
1. allowance from Swedish Unemployment, and
2. Activity support paid under regulations adopted by the government or government agency to the person who takes part of a labor market program and to others in a similar position to them for the right to such aid. Create (2007:1419).
Annuities
37 § The following applies to annuities in illness or accident because of insurance not have been signed in connection with the service nor is motor insurance, liability insurance, compulsory insurance under the Act (1954:243) for professional indemnity or insurance under the Act (1976:380) the Work. As revenue is the portion of the annuity amounts are taken as shown in the table, namely, if the annuitant in the fiscal year filled:
maximum 35 year 80 %
36 through 47 year 70 %
48 ” ” ” 56 year 60 %
57 ” ” ” 63 year 50 %
64 ” ” ” 69 year 40 %
70 ” ” ” 76 year 30 %
77 ” ” ” 86 year 20 %
at least 87 year 10 %
Other annuities because of injury than those referred to in the first subparagraph shall be included to the extent they relate to compensation for loss of income that would have been recognized as income or loss maintenance. Create (2007:1419).
Lump sum
38 § If the lump sum due to injury concerns compensation for future loss of income that would have been recognized as income, is 60 percent of the amount taken up. If one, two or more such amounts as a result of the injury, this applies to any amount. The same injury may, however, the portion not taken up as income does not exceed 15 base amount for the year that lump sum was appropriated. Create (2007:1419).
39 § If an annuity or portion of an annuity payable as a result of injury which may be taken up as income is replaced with a lump sum, applicable provisions of 38 §. When replacing another annuity or portion of an annuity that will be released to income, the entire lump sum is taken up.
Lump sum at the second exchange of an annuity or portion of an annuity than those referred to in the first subparagraph shall not be included. This also applies to lump sum on exchange of annuities referred to in 37 § first paragraph. Create (2007:1419).
Orphan's pension
40 § Child pension under the Act (2000:461) for survivor and surviving children are admitted to the part pension for each month one twelfth of 40 percent of the base amount or, upon retirement after both parents, 80 percent of the base amount. The survivor annuity must not be entered into the part of the annuity 7 Chapter. 10 and 11 § § Act on survivors and surviving children resulted in reduction of the surviving children and such a part of children's pension is not to be taken up. Create (2007:1419).
Payments from an employer that is deductible
41 § Compensation paid otherwise than in the form of a pension or annuity from the employer when he stands deductible under the Act (1954:243) of occupational disease or the law (1976:380) the Work in the same way as claims under that law.
Compensation for medical expenses
42 § Reimbursement of expenses for medical care abroad or within the non-publicly funded care in Sweden shall be included only if the remuneration is paid in the form of an annuity due to sickness- or accident insurance policies taken out in connection with the. Create (2007:1419).
Foreign pension
43 § Pension from such insurance under 58 Chapter. 5 § regarded as pension shall not be included to the extent that the taxpayer
1. not have to deduct the premiums that he paid for the insurance, or
2. benefit taxed for the insurance without having to make a corresponding deduction.
The first paragraph does not apply to the extent deduction not been made on the basis of the provisions of 59 Chapter. 3-11 and 17 §§.
For the purposes of this section are taken into account deductions and tax both in Sweden and abroad. With less equated tax cuts or other tax abroad. Create (2007:1419).
Own Charges
44 § I 12 Chapter. 36 § and 62 Chapter. 5 § provides for the amendment charge and the return of deduction of employee contributions, and in 62 Chapter. 6 § provisions amended charge of foreign social security contributions.
Prohibited loans
45 § If cash loans have been made in contravention of 21 Chapter. 1-7 § § Companies (2005:551) or 11 § Law (1967:531) on securing the pension promise, etc., the loan amount taken up as income of the borrower or by a natural person who is a partner in a Swedish partnership that is the borrower, unless there are exceptional reasons for not doing. Create (2007:1419).
Marie Curie-stipendier
46 § Forskarstipendium (Marie Curie-stipendium) issued directly or indirectly by the European Communities shall be entered. Create (2007:1419).
Periodic support
47 § Periodic benefit or similar periodic income shall not be included to the extent that the sensor according to 9 Chapter. 3 § or 62 Chapter. 7 § can not deduct the amount paid.
That income should not be taken up these periodic benefits paid from a trust that is exempt from tax under the 7 Chapter. 3-6 § § or from a non-profit organization whose mission is to promote the purposes specified in 7 Chapter. 4 §, if the association meets the other requirements of 7 Chapter.
7-13 § § for exemption in whole or in part from tax. However, this applies only if payment is made to fulfill any of the purposes specified in 7 Chapter. 4 §. Create (2007:1419).
Compensation for childminders
48 § Payment of expenses for childminders paid by a municipality shall not be included to the extent that compensation equivalent to the cost of operations. Create (2007:1419).