According 6 Chapter. 10 § LSK is the value calculated in accordance with the provisions of the IL to be addressed in the control task. The value of housing in Sweden which are not property, however, is calculated according to the provisions of 8 Chapter. 15 and 16 §§ SBL (Section 4.5.1). If the issuer of meal benefits or housing in Sweden which are not property, received a decision on the adjustment of the taxable benefit in calculating payroll taxes, it is this value that will be used (Section 2.1). It will then also specified that it is an adjusted value used.
There are among others. regarding taxable rebate to the employer financed only part of the costs underlying the benefit or that there are many employers who have had the costs that form the basis for bonus or rebate. In that case, according to the statement Govt. 1996/97:19, with. 77, a proportioning made of the market value.