The income from service applies a cash basis, ie. an income tax when it can be appropriated or otherwise will the taxpayer's benefit and a cost deducted when paid (10 Chapter. 8 and 13 § § THE).
The expression of IL that income will be subject to tax the tax year it may be appropriated or otherwise will the taxpayer to the extent replaces the old wording of the repealed kommunalskattelagen that revenue should be subject to tax when collected or become available for lifting. The purpose of the amended statement contained in the legislation has not been to achieve any substantive change to the tax rules on timing of compensation and other benefits. Tax Law Board in a non-appealed the preliminary decision of 25 september 2003 found that a cash basis according IL has the same meaning as before. For certain types of benefit are special rules for beskattningstid point., t.ex. SJ employee benefits for domestic rail travel (are 10 Chapter. 8-11 §§ IL).
In terms of benefits are not always clear for all cases Common time of chargeability of the tax. In a bill that formed the basis for the earlier amendment of tax rules on time, prop. 1993/94:90 with. 82, said inter alia. following: “Taxation should occur in certain cases when the benefit addressee in any way influence or authority over benefit the use or exploitation and in other cases only when the actual use or the use of the privilege. In view of the implementation problems in this respect that often occur with various kinds of benefits would be in itself desirable if the legal text could clearly stated how various cases to be assessed. However, there are a variety of situations and it occurs gradually new benefits. A complete regulation is therefore not possible without one must be content with a vague legal text that is filled with case law.”
A co-owner and employee of a closely held, without restriction able to dispose of the company's homes, has the benefit taxed on the right of disposal to the summer house - not for the actual use (RAW 2002 ref. 53). The same principle applies to other precious property, as boats, quads etc..