{"id":422,"date":"2019-09-30T13:14:20","date_gmt":"2019-09-30T13:14:20","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=422"},"modified":"2019-09-30T13:14:20","modified_gmt":"2019-09-30T13:14:20","slug":"friskvardsbidrag-overstigande-5-000-kr","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=422","title":{"rendered":"Friskv\u00e5rdsbidrag \u00f6verstigande 5.000 kr"},"content":{"rendered":"<p>Skatteverket har i en r\u00e4ttsfallskommentar, nr 202 340449-19\/111, meddelat att man numera anser att friskv\u00e5rdsbidrag som \u00f6verstiger 5.000 kr \u00e4r skattepliktigt fr\u00e5n f\u00f6rsta kronan. Skatteverket har\u00a0d\u00e4rmed \u00e4ndrat uppfattning i den aktuella fr\u00e5gan. Bakgrunden \u00e4r sommarens dom fr\u00e5n H\u00f6gsta f\u00f6rvaltningsdomstolen (HFD), av vilken\u00a0domstolen ans\u00e5g att ett friskv\u00e5rdsbidrag om 6.500 kr inte \u00e4r av mindre v\u00e4rde och d\u00e4rmed inte \u00e4r en skattefri personalv\u00e5rdsf\u00f6rm\u00e5n. Skatteverkets ursprungliga st\u00e5ndpunkt var att endast den del som \u00f6versteg 5.000 kr skulle vara skattepliktig f\u00f6r den anst\u00e4llde.<\/p>\n<p>I den ovan n\u00e4mnda r\u00e4ttsfallskommentaren meddelar Skatteverket s\u00e5ledes att om en arbetsgivare t.ex. betalar 5.500 kr i friskv\u00e5rdsbidrag, blir hela bidraget skattepliktigt f\u00f6r den anst\u00e4llde. Skatteverket meddelar ocks\u00e5 att arbetsgivare som f\u00f6ljt det tidigare st\u00e4llningstagandet, inte beh\u00f6ver g\u00f6ra n\u00e5gon retroaktiv r\u00e4ttelse.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Skatteverket har i en r\u00e4ttsfallskommentar, nr 202 340449-19\/111, meddelat att man numera anser att friskv\u00e5rdsbidrag som \u00f6verstiger 5.000 kr \u00e4r skattepliktigt fr\u00e5n f\u00f6rsta kronan. Skatteverket har\u00a0d\u00e4rmed \u00e4ndrat uppfattning i den aktuella fr\u00e5gan. Bakgrunden \u00e4r sommarens dom fr\u00e5n H\u00f6gsta f\u00f6rvaltningsdomstolen (HFD),&hellip; <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-422","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/422","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=422"}],"version-history":[{"count":2,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/422\/revisions"}],"predecessor-version":[{"id":424,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/422\/revisions\/424"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}