Sweden Tax Agency Updates Guidance on Threshold for Tax-Free Employee Healthcare Allowances


The Swedish Tax Agency Oct. 3 updated guidance on the threshold for tax-free employee healthcare allowances to reflect a recent Supreme Administrative Court decision. The court ruled that a healthcare allowance of 6,500 Swedish kroner (US$660) is not a “benefit of lesser value” and it must be taxed in its entirety, even if the allowance applies to easier types of exercise or wellness. A healthcare allowance of 5,000 kroner (US$508) per employee per year for easier types of exercise or wellness is considered a benefit of lesser value. The agency clarified that this court’s ruling doesn’t affect the previous guidance,…

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