Date: 2022-11-21
Dnr: 8-2015530
The statement on development fees for trade union activities dated 30 January 2008, dnr 131 63603-08/111 , shall no longer be applied.
The position statement states that the union agreement on development fees is not a turnover but must be seen as a contribution. The development fee that was paid out following a union agreement in 2008 was time-limited to three years. After that it no longer seems to occur. For this reason, the Swedish Tax Agency considers that the position is no longer needed. The position statement shall therefore no longer be applied.
Source: skatteverket.se
