Change search
ReferencesLink to record
Permanent link

Direct link
Beskattning av löneförmåner: förutsebarheten av vissa löneförmåners skatteplikt alternativt dess skattefrihet
Jönköping University, Jönköping International Business School.
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   

The legal rules that are treated in this thesis have a general meaning. Therefore the legal rules sometimes have to be filled in or interpreted in order to clarify the meaning of them. As for the provision in 11:8 IL the meaning of it has been clarified by preambles, case law and by recommendations made by The Swedish Tax Agency. Still, the provision may not always be easy to foresee but circumstances in every specific case should make the outcome somewhat foreseeable.

Benefits in the form of cars, boats and holiday houses are all benefits that fall within the general rule in 11:1 IL. For benefits in the form of cars to be taxable the car actually has to have been used. While benefits in the form of boats and holiday houses may be taxed just by being available for use. Consequently, it cannot be said that these benefits are treated in the same way. In that sense the provision is not easy to foresee. By developments in case law and by the background in the preambles different treatments of these benefits may be justified.

Place, publisher, year, edition, pages
2011. , 45 p.
Keyword [sv]
skatterätt, individbeskattning, löneförmån, 11:1IL, 11:8IL
URN: urn:nbn:se:hj:diva-15058OAI: diva2:418546
Social and Behavioural Science, Law
Available from: 2011-06-28 Created: 2011-05-23 Last updated: 2011-06-28Bibliographically approved

Open Access in DiVA

fulltext(446 kB)196 downloads
File information
File name FULLTEXT01.pdfFile size 446 kBChecksum SHA-512
Type fulltextMimetype application/pdf

By organisation
Jönköping International Business School

Search outside of DiVA

GoogleGoogle Scholar
Total: 196 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 136 hits
ReferencesLink to record
Permanent link

Direct link