General rule
1 § Utgifter för att förvärva och bibehålla inkomster ska dras av som kostnad om inte något annat anges i detta kapitel eller i 9 or 60 Chapter.
I detta kapitel finns bestämmelser om att också vissa andra utgifter som har samband med tjänsten ska dras av.
The income from services applicable provisions of the income from business about
– deduction of expenses for representation in 16 Chapter. 2 §,
– VAT 16 Chapter. 16 §, and
– deduction for foreign taxes in 16 Chapter. 18 and 19 §§. Create (2007:1419).
Restrictions on the deductibility
Beloppsgränser
2 § Utgifter som avses i följande paragrafer ska dras av utan någon beloppsmässig begränsning, namely spending
– for missions in accordance 5-17 §§,
– for temporary work at another location or at the double residence under 18-22 and 31 §§,
– of repatriation under 24 and 31 §§,
– for co-payments under 36 §, and
– in leisure activities as 37 §.
Första stycket gäller också i fråga om utgifter för resor i tjänsten som företas med annat transportmedel än egen bil eller förmånsbil.
Utgifter för inställelseresor enligt 25 § and for travel between home and work- and training site under 26-31 § § shall be deducted only to the extent that costs in the fiscal year in total exceed 9 000 SEK. Other expenses to be deducted only to the extent that costs in the fiscal year in total exceed 5 000 SEK. Create (2008:1322).
Cost of certain tax-free allowances
3 § Om den skattskyldige får sådan ersättning som enligt 11 Chapter. 21, 21 a, 26 a, 27 § fourth paragraph or 28 § not to be included, get the expenses allowance is intended to cover not deducted.
If the taxpayer receiving such tax-free grants or contributions in education or unemployment referred to in 11 Chapter. 27 § third paragraph, 34 § second paragraph and 35 §, , expenditure of the aid or grant is intended to cover not deducted.
The deduction may not be made for expenses covered by such compensation to
1. foreign experts, researchers and other key personnel as 11 Chapter. 22 § and 23 § first paragraph 2 not to be included, and
2. daycare of 11 Chapter. 48 § not to be included. Create (2009:583).
Taxpayers with sjöinkomst
4 § Taxpayers sjöinkomst is not entitled to the deduction referred to in 6-24 § § the service on board. Such taxpayers as having its place of service on the vessel on which they work.
Business travel by private car or company car
5 § expenses, travel by private car shall be deducted by 1 crown and 85 cents for each kilometer.
If a taxpayer uses his company car for business trips and pay all expenses for fuel associated with the trips, the cost of diesel fuel drawn from the 65 cents for each kilometer and expenditures for other fuels with 95 cents for each kilometer. Create (2007:1388).
Increased living costs for missions
Overnight outside the normal activities of the resort
6 § Increased living costs that the taxpayer has because he is in the service staying outside their usual place of business, should be deducted to the extent permitted by 7- 17 §§. Deductions will be made only for travel associated with overnight stays outside the normal activities of the resort. As the increased cost of living included expenditure on accommodation, increased expenditures for meals and miscellaneous sundries.
När arbetet utanför den vanliga verksamhetsorten varit förlagt till samma ort under mer än tre månader i en följd, no longer applies to the first paragraph. Instead judged right to deduct the increased cost of living under the rules on temporary work in 18-22 §§. A mission is considered to last in a sequence if it is not broken by rain due to the work of relocating to another city at least four weeks.
With employers equated else who pays the daily allowance, if the bulk of the work is done for him. Create (2007:1419).
6 a § When a Member of Parliament is on mission in Stockholm as part of the exercise of his duties do not apply the provisions of 14, 16 and 18-22 §§. Instead, the deduction for the increased cost of living is as follows.
If the MP received compensation for increased costs of meals and assorted sundries (Stockholm subsistence) for a business trip to Stockholm, A deduction must be made with 50 percent of a maximum amount for each whole and for each half day utilized for the trip. This applies whether the total increase in expenditure during all business travel to Stockholm in the fiscal year was greater than the total allowance calculated as aforesaid, and whether the work has been located in Stockholm for more than three months in a row.
If the MP received Stockholm diem deduction shall not be made for the increased cost of living in Stockholm. Create (2007:1419).
Usual place of business and place of service
7 § With regular place of business referred to an area within 50 kilometers from the taxpayer's place of service.
As a regular place of business dealt with also an area 50 kilometers from the taxpayer's residence.
8 § Service site is the place where the taxpayer carries out the bulk of their work. This is done while moving or at work and constantly changing, is usually considered as the place where the taxpayer pick up and leave work materials or prepare and complete their tasks as place of service.
If the work is in progress for a limited time at each location as for certain jobs in construction- and construction and related industries, regarded as the dwelling place of service.
for MPs, reserve officers and jurors, jurors and other similar service providers in public court, general administrative, Rent Tribunal, Tax Board or the lease committee considered that the dwelling place of service.
With housing considered for MPs dwelling in the community. Create (2006:992).
9 § Repealed by Act (2001:908).
Maximums and normal amounts
10 § In calculating the deduction is used for missions in Sweden and a maximum amount for traveling abroad a normal amount. The deduction is calculated for the whole day.
As the whole day also treated the day of departure if the trip begins before noon. 12.00 and day of departure if the trip ends after at. 19.00. As a half-day treated the day of departure if the trip begins at. 12.00 or later and homecoming days of the trip will end at. 19.00 or earlier.
11 § The maximum amount is 0,5 percent of the base amount, rounded to the nearest ten crowns.
Normal amount for each country corresponds to the normal increase in the cost of living for an entire day for breakfast, lunch and dinner consisting of a right to a restaurant by normal standards, and for sundries. If there are special reasons, returns to normal amount considerable increase in expenditure on meals at a restaurant of a better standard.
Spending time in more than one country
12 § If the employee during a business trip that day reside in more than one country is determined deduction for those of stay in the country where he resided the longest part of the day (06.00-24.00).
Deductions for accommodation
13 § Cost of accommodation will be deducted. Can the taxpayer fails to prove the expense he has incurred, to a half maximum per night deducted for missions in Sweden and a half normal amount of missions abroad. Create (2007:1419).
Deductions for meals and sundries
14 § Om den skattskyldige fått ersättning för ökade utgifter för måltider och småutgifter (dagtraktamente) for a business trip in Sweden, be deducted for each full day utilized for the trip with a maximum amount and for each half day with a half maximum.
Visar den skattskyldige att den sammanlagda utgiftsökningen under samtliga tjänsteresor under beskattningsåret i en och samma tjänst varit större än det sammanlagda avdraget, calculated under the first paragraph, will instead be an amount equal to the actual increase in expenditure is deducted. Create (2007:1419).
15 § Om den skattskyldige fått dagtraktamente för en tjänsteresa utomlands, be deducted for each full day utilized for the trip with a normal amount for each half day with half the normal amount.
Visar den skattskyldige att utgiftsökningen under en tjänsteresa varit större än avdraget, calculated under the first paragraph, will instead be an amount equal to the actual increase in expenditure is deducted. Create (2007:1419).
16 § Om den skattskyldige inte fått dagtraktamente men gör sannolikt att han haft ökade utgifter för måltider och småutgifter, be deducted for each full day with a maximum amount of missions in Sweden and with a normal amount of missions abroad. For each half day will be deducted with a half maximum of missions in Sweden and with half the normal amount of missions abroad.
Displays the taxpayer to the total increase in spending during all missions in Sweden during the tax year in the same service has been greater than the total deduction, calculated under the first paragraph, will instead be an amount equal to the actual increase in expenditure is deducted.
Displays the taxpayer to the increase in spending during a business trip abroad was greater than the deduction, calculated under the first paragraph, will instead be an amount equal to the actual expenditure search deducted. Create (2007:1419).
Reduced deductions because of dietary preferences
17 § Deduction for increased cost of living according 6 and 7-16 § § shall be reduced by the value of dietary benefits of the taxpayer received. However, this does not include cost benefits for public transport under 11 Chapter. 2 § not to be included.
Deduction for increased costs of meals and sundries according 6 a § is not reduced by the value of dietary benefits of the taxpayer received. Create (2007:1419).
Increased living costs for temporary work at another location or at
dual residence mM.
Temporary work in another location
18 § Increased cost of living due to the taxpayer has his work in a place other than where he has his residence shall be deducted only if
1. work relates to a shorter time,
2. The work is not short term but still temporary in nature or such that it requires a permanent connection to their community,
3. work to be conducted in various locations, or
4. for some other reason can not reasonably be disputed that the taxpayer should move to the place of work.
Assignments Minister should be treated as such work referred to in 2. Create (2007:1419).
Double residence
19 § Increased living costs should be deducted if
– the taxpayer because of his work has moved to a new residence, and
– a residence for the taxpayer, dennes make, partner or family has been maintained at the previous place of residence. Create (2007:1249).
Additional conditions for deduction
20 § Increased cost of living according 18 and 19 § § shall be deducted only if the taxpayer spent the night at the place of work and the distance between residence and place of employment is longer than 50 kilometer.
Increased cost of living according 18 and 19 § § in the form of increased spending on meals and sundries at the place of employment may be deducted only for the first month of their stay at the place of work. This does not apply to taxpayers in the first three months of residence at the place of employment made a deduction under 6-17 §§.
Other increased cost of living according 19 § deductible for maximum of two years. If the double settlement prompted by their spouse or partner's occupation, a deduction for a total of more than five years. Other than the increased cost of living increased spending on meals and sundries at the place of employment shall be deducted for longer if there are strong reasons for it. Create (2007:1249).
The calculation of deductions
21 § Increased expenditure on accommodation shall be deducted by an amount corresponding to the actual cost. The temporary work elsewhere, however, the provisions of 13 §, for the accommodation cost can not be displayed.
Increased spending for meals and sundries at the place of employment shall be deducted either by the actual increase in expenditure or in an amount that is calculated according to standard. The flat-rate increase in expenditure is calculated for
1. taxpayers during the first three months of residence made a deduction under 6-17 § §, and who still receive compensation from the employer, to an amount equal to such compensation,
– for the period up to two years of absence, maximum 70 percent of the maximum amount per full day on the place of employment is in Sweden 70 percent of the normal amount per full day on the place of work is abroad, and
– for the period thereafter, maximum 50 percent of the full maximum amount per full day on the place of employment is in Sweden 50 percent of the normal amount per full day on the place of work is abroad,
2. taxpayers during the first three months of residence made a deduction under 6-17 § § and not reimbursed by the employer, to 30 percent of the maximum amount per full day on the place of employment is located in Sweden and to 30 percent of the normal amount per full day on the place of work is abroad,
3. taxpayers to deduct as 18 §, to 50 percent of the maximum amount per full day on the place of employment is located in Sweden and to 50 percent of the normal amount per full day on the place of work is abroad, and
4. taxpayers to deduct as 19 §, to 30 percent of the maximum amount per full day on the place of employment is located in Sweden and to 30 percent of the normal amount per full day on the place of work is abroad.
For the purposes of the second subparagraph 1 be in the specified time are included in such period for which the increase in living expenses deducted under the provisions of 6-17 §§. Create (2007:1249).
Reduced deductions because of dietary preferences
22 § Deduction for increased cost of living according 18-21 § § shall be reduced by the value of dietary benefits of the taxpayer received. However, this does not include cost benefits for public transport under 11 Chapter. 2 § not to be included. Create (2007:1419).
23 § Repealed by Act (2001:908).
Journeys home
24 § När en skattskyldig på grund av sitt arbete vistas på en annan ort än den där han eller hans familj bor, the cost of return flights deducted, if the distance between home and place of employment is longer than 50 kilometer. Deductions may be made for a maximum of one return trip per week and only for expenses for travel between two points in the European Economic Area.
Avdraget ska beräknas efter utgiften för det billigaste färdsättet. Reasonable expenses for airfare and expenses for the train ride will be deducted.
Om det saknas godtagbara allmänna kommunikationer, the expenditure on travel by car or with the taxpayer's company car is deducted from the amount of travel between home and work as 27 and 29 §§. This is also the one who used a company car that someone close to him or his partner but he is liable for. Create (2007:1419).
Suspension Travel
25 § Utgifter för särskilda resor i samband med att den skattskyldige börjar eller slutar en tjänst ska dras av om resorna företagits mellan två platser inom Europeiska ekonomiska samarbetsområdet. The provisions of 24 § second and third paragraphs apply also to such deductions. Create (2007:1419).
Work On
26 § Skäliga utgifter för resor mellan bostaden och arbetsplatsen (commuting) shall be deducted, if the workplace is at such a distance from the taxpayer's residence that he needs to use any means of transport. Create (2007:1419).
27 § Utgifter för arbetsresor med egen bil ska dras av om avståndet mellan bostaden och arbetsplatsen är minst fem kilometer och det klart framgår att den skattskyldige genom att använda egen bil i stället för allmänna transportmedel regelmässigt gör en tidsvinst på sammanlagt minst två timmar.
Utgifter för arbetsresor med egen bil ska också dras av om bilen används i tjänsten minst 160 days during the year. If used in the service at least 60 days during the year, expenditure shall be deducted for all the days that the car used in the service. The car used in the service are taken into account only if mileage is at least 300 mil for år.
Avdrag ska göras med 1 crown and 85 cents for each kilometer.
Utgifter för väg-, bro- and ferry fees and taxes under the Act (2004:629) the Congestion will also be deducted. Create (2007:1388).
28 § The provisions of 27 § first paragraph shall not apply if public transport is missing.
29 § För skattskyldiga som gör arbetsresor med sin förmånsbil ska utgifter för arbetsresor dras av enligt bestämmelserna i 26-28 §§. Instead of what is said in 27 § third paragraph, the cost of diesel fuel drawn from the 65 cents for each kilometer and expenditures for other fuels with 95 cents for each kilometer. This also applies to anyone who travels with a company car that someone close to him or his partner but he is liable for. Create (2007:1388).
30 § The provisions of 27 § first to third paragraphs shall not apply to taxpayers who, because of age, illness or disability, using their own car or his company car. They also do not apply to taxpayers who are forced to use a larger car because of the bulky cargo.
Expenditure on education by restructuring mM.
31 § Skattskyldiga som har skattefri förmån av utbildning eller annan åtgärd enligt 11 Chapter. 17 § to make deductions under 26-30 § § of expenses for travel between home and place of training or action.
If the taxpayer referred to in the first paragraph may be compensation for increased cost of living and expenses for trips home, deductions are made for increased cost of living according to the rules that apply for temporary work at another location as 18 § and the cost of return flights as 24 §. The deduction for increased living costs may not exceed either supported compensation or lump sum specified in 21 §.
If the taxpayer's employment terminated due to the termination deduction may not be made for the time after the first year after the notice period. Create (2007:1419).
Protective equipment and clothing
32 § Expenses for protective equipment and clothing needed for the service to be deducted. The protective helmet includes, goggles, earmuffs and boots with steel toecaps. With protective means those clothes that have special protective properties against corrosive substances or mechanical damage or against water, heating or cooling which is mainly due to other than climatic conditions. Create (2007:1419).
Losses due to accountability
33 § Losses due to replacement- or reimbursement obligation of funds that the taxpayer is obliged to pay in his service shall be deducted. This does not apply if the replacement- or repayment obligation because the taxpayer has embezzled funds or committed any other offense. Create (2007:1419).
Pension Expenditure
34 § Fees which the taxpayer pays in connection with the service for their own or survivor's pension by means other than through insurance, shall be deducted only if the pension is designed to comply with the terms of 58 Chapter. 4-16 b § § for a pension. Create (2008:134).
35 § Repealed by Act (2001:1168).
Own Charges
36 § Charged own contributions to be deducted to the extent they relate to income as income from services. If the charges are reduced, the corresponding amount included in income from the tax year in which the charge changes.
Furthermore, a reduction of social security contributions for the tax year with a maximum 25 percent of the base calculated under the third paragraph. The deduction will be capped at 20 percent if the taxpayer either in the tax year of entry age 65 year or not filled 65 years, but throughout the year with a full state pension or died during the year. The deduction will be returned to tax the following fiscal year.
The substrate consists of such revenues in the income from service under 2 Chapter. 6 § Law (1998:674) on income-based pension is income from other gainful work, reduction in other costs to be deducted from this income than a deduction under the second paragraph of the sick- and rehabilitation, and similar allowances referred to in 2 Chapter. 6 § first paragraph 4 of the said Act. Create (2007:1419).
HOBBY ACTIVITY
37 § In respect of any activities conducted independently but should not be considered to be income from business deduction for the tax year costs are not done with larger amount than equivalent taxable income for the year.
In such activities shall be deducted also for any of the five previous fiscal years' expenses to the extent they exceeded the year's income and not deducted in previous. Deductions may not be made with a higher amount than what remains of revenue after deduction of the tax year of costs. Create (2007:1419).