Adjusting the standard estimated value of housing
There is, in 9 Chapter. 2 § SBL opportunity for employers in some cases to use an adjusted taxable benefit instead of the flat-rate value, even when the employer's contribution shall be calculated. Such adjustment requires a decision of Tax in each case.
Adjustments can be made if a valuation on the basis of the rental price of the resort, ie. the market rent resulting from 61 Chapter. 2 § IL, deviates by more than 10 % from the flat-rate value of the housing benefit. The debate is adjusted to an amount equal to the market rent at the place of residence of 61 Chapter. 2 § IL, instead of a global valuation used.
Adjustments may also be made of the value of a service property that is larger than what the taxpayer and his family need the size of your home depends on the benefit obligation holder's representation or otherwise depends on the service (61 Chapter. 20 § IL). 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 entire property (total residential space). If the difference is more than 10 %, the taxable benefit is adjusted to local price for a standard residential for förmånshavaren and his family. The valuation shall not be assessed a flat rate according to table in the latter case. See also the section 4.5.3 on the valuation of property that is larger than normal due to representation obligations, etc..