- Taxable transactions to employees are assessed by the Swedish Tax Agency in specific steps.
- Transactions with continuity and frequency may be considered part of economic activity.
- If transactions are not part of the economic activity, further assessment is needed.
- Transactions between employer and employee below market value should be assessed based on market value unless proven otherwise.
- This stance replaces a previous one from April 2023 and is updated according to new regulations effective July 2023.
- The Supreme Administrative Court clarified that transactions with salary deductions are taxable.
- Uncertainty remains about including transactions in economic activity and reassessing the tax base.
- The stance does not cover benefits provided for free or transactions involving company cars.
- Economic activity is defined as any ongoing activity conducted for compensation by a producer, trader, or service provider.
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
