(edit title) Tax free allowance when abroad Does it exist? Options

[center1972]

hej,

I own a Swedish company, live in Sweden, I am registered as well but send myself abroad all the time as a consultant.
Can I give a tax-free allowance for a day abroad or must I keep all the bills and use these for costs?
Or both?
many thanks, if you have a source for any answers that would be even better!
tack.

[Bender B Rodriquez]

Yes, that should not be a problem. You can get tax-free allowance as long as you spend the night not less than 50km from your home and it is business related. Tax-free allowance is only applicable for stays less than 3 months.

Of course you should check the details with your accountant or the tax office, but no matter if you are self employed (enskild firma), or employed through your company (AB, etc), you should be able to get tax-free allowance.

[Yorkshireman]

Split it into 2:

For the company, travel expenses in terms of hotels, flights, taxis etc... are tax deductable expenses.

As en employee there is a tax-free daily allowance, the tax office publishes a list each year of the allowance per which country you go to. this is called Utlandstraktament. It is a tax-free daily allowance paid to an employee to cover meals and difference in living costs, and does not need to be included in your personal income at tax declaration, though the company must indicate to the tax office how much has been paid tax-free.

http://www.skatteverket.se/privat/skatter/...5800016561.html

There are additional rules about the allowance for employees which you will need to check, for example, if
the hotel cost included breakfast (many do), then you must deduct a percentage (15%) from the daily allowance. There are other percentages for lunch and dinner if paid for by the company/client.

For the tax-free allowance in general the rule is that you must stay at least 1 night abroad for that trip.

[teslar]

On the topic of Utlandstraktamente, does anyone know how the amounts for the different countries are actually determined? There are some pretty wild variations and (in my experience) it's hard to see a correlation with actual living costs in the different countries...

[Bender B Rodriquez]

They are base on some consumer price index and the exchange rates at the beginning of the year.