Måltidsfradraget

Måltidsfradraget refers to a tax deduction available in Sweden for employers who provide meals to their employees. This deduction allows employers to deduct a certain portion of the cost of meals provided to staff from their taxable income. The purpose of the måltidsfradrag is to encourage employers to offer food and drink to their employees, which can be seen as a benefit that contributes to employee well-being and productivity.

The specific rules and amounts for the måltidsfradrag can vary. Generally, it applies to meals provided at the workplace or at a restaurant. There are often limits on the value of the meal that can be deducted, and certain conditions must be met for the deduction to be valid. For instance, the meal must typically be offered to all employees or a significant group of employees. The intention is to cover the cost of food and non-alcoholic beverages.

Employers need to keep proper documentation of the expenses related to the provided meals to be able to claim the deduction. This usually includes receipts from catering services or restaurants. The måltidsfradrag is considered a fringe benefit, and its administration is overseen by the Swedish Tax Agency (Skatteverket). Understanding the current regulations is crucial for employers to correctly apply the deduction and avoid any tax discrepancies.