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Company Car in Sweden

Car taxation

post 30.Oct.2015, 02:51 PM
Post #1
Joined: 30.Oct.2015


What is the best way to have a company car in Sweden? The car will primarily be driven at work and to/from with minimal personal use.

Is there way to only get taxed on personal km driven according to log?

Is it only fixed amount taxation?

Or a mixed mode?

Any advice appreciated.
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yet another brit
post 30.Oct.2015, 05:52 PM
Post #2
Joined: 5.Jan.2013

It may seem that there are two ways to have a company car with different rules, but as far as the taxman is concerned, they aren't any more.

If a car is provided to you as a work tool, it's usually termed "tjänstebil" - you have a taxable benefit that is reduced if you can prove that you do more than 30000km per year on business. If you use it privately for less than 1000 km per year then you can avoid being taxed at all. I don't believe you can have a "free car" and only pay a selective tax on the miles that you do for personal usage (which I think was your question).

If you get a car as part of your salary, this is usually termed "förmånsbil". But in reality (nowadays) the same rules apply - it is a taxable benefit, and is reduced if you can prove 30000km business miles alongside your private use.

To make life more complicated - if you get fuel paid for you as a separate benefit - which may happen if you have a "tjänstebil" but not usually for a "förmånsbil" - then it *is* possible to use a driving record so as to only be taxed on private as opposed to business usage, but only for the fuel. You still have the taxable benefit of the car itself (unless as above you can prove you never use it privately).

Note that you can *also* claim a tax deduction for miles driven on business (if your employer doesn't reimburse you for, or pay for, fuel), and you can deduct for travel to/from work if you fulfill the rules. These rules require that if you save more than an hour each way to claim a deduction for commuting by car, and that it is more than 5 km to work. However, if you can prove more than 30000 business miles then you can claim for travel to/from work irrespective of distance/time.

So basically, 30000 km per year on business is your magic number to reduce the cost of having a company car.

Hope this helps...
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post 30.Oct.2015, 07:50 PM
Post #3
Joined: 30.Oct.2015

Very good. Thanks smile.gif
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post 2.Nov.2015, 12:24 PM
Post #4
Location: Stockholm
Joined: 1.Jan.2014

QUOTE (Addni @ 30.Oct.2015, 01:51 PM) *
If you get a car as part of your salary, this is usually termed "förmånsbil". But in reality (nowadays) the same rules apply - it is a taxable benefit, and is redu ... (show full quote)
The taxable amount added to your salary can be reduced if you select one of the environmentally friendly cars because Skatteverket say that the car is more often than not more expensive, so they set a taxable value to it based upon an equivalent non-environmentally friendly model which normally has a lower value. They have lists on Skatteverket website for model/year of manufacture and the equivalent model used for tax purposes.

In addition to this, whilst you are paying tax on the benefit, consider also the possible positive side which is that it is classed as pensionable income, so your employer (if you have company pension scheme) will also add a little more to the pension contributions based upon the cars benefit value.

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