- The previous position on “Revaluation of the tax base for staff meals in restaurant companies” is no longer applicable as of 2025-10-28.
- Information regarding the tax base for staff meals has been updated.
- Staff meals provided under collective agreements are not comparable to restaurant services offered to customers.
- If staff pay at least the company’s cost for the meal, that payment is considered market-based and is used as the tax base.
- If staff pay less than the company’s cost, the tax base is set at the company’s actual cost for providing the meal, requiring a revaluation according to 8 kap. 17 § ML.
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.
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