The value of housing and meal benefits as a natural person may, by a natural person and which is published in his household shall, according 61 Chapter. 3a § IL estimated at
— 600 kr for full calendar month or 20 kr per dag för del av kalendermånad för bostad, and
— 50 kr for two or more meals per day.
One free meal per day shall not be taxed.
The provision applies, for example, in the case of nannies and au pair girls who live with the family in which they serve.
The same amount can be used for meal benefits provided during such a trip, as long as it is paid in the issuer's home. In cases where the beneficiary receives a housing in an apartment or a house that is separated from the publisher households, the valuation rules not apply (prop. 2000/01:7 s.33).