Tax-free Employee Wellness Activities: Motion and Other Health Activities for Employers and Employees.

• Motion and other wellness activities are tax-free if they are directed towards the employer’s entire staff and are of lesser value and simpler nature
• Skatteverket considers solarium not to be tax-free wellness
• Activities covered by tax exemption include motion, other wellness, activities at home, web and mobile services
• Activities not covered by tax exemption include equipment rental, theory courses, training equipment, training clothes, certain professional equipment, entrance and membership fees
• Employers are responsible for determining if they want to provide wellness benefits and must show that the conditions for tax exemption are met
• Both motion and other wellness activities can be tax-exempt if they are of lesser value and simpler nature
• Examples of tax-exempt activities include gymnastics, strength training, dancing, bowling, tennis, and team sports like football and hockey

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.

---

---