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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Sweden /4. Withholding on benefits-in-kind / 4.13 Car allowance

4.13 Car allowance

Sweden

An employer can pay a tax-free car allowance for the employee's business use of their:

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•�� own car
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•�� a company car, where the employee pays for all their

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3.7.3 Maternity pay

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

6.1.1 EU social security agreement

4.2 Company car

2.2.1 Mandatory social documents

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

4.12 Beneficial loans

5.3.1 Short term business visitors

2.2 Social security contributions

1.2 How are filings done?

7.3 Relocation costs

3.1 Salary advances

3.4 Special payments and one-sixth rule

2.3.2 Solidarity surcharge

1.1 Introduction: overview of the domestic payroll system

9.6.2 Holiday pay

2.3.5 Wage garnishment