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Commentary

7.1 Travel and subsistence payments

Sweden

7.1ÌýÌýÌýÌý Travel and subsistence payments

Where a worker uses public transport to travel on business, it is possible for the employer to either purchase the ticket on behalf of the worker or refund the cost of the ticket to them, without attracting a tax liability.

Allowances for domestic travel

Mileage allowances are provided at 4.13.

An employee can be paid a tax-free travel allowance when they are:

  1. Ìý

    •ÌýÌýÌýÌý on a domestic business trip within Sweden, and

  2. Ìý

    •ÌýÌýÌýÌý required to stay overnight away from home, and

  3. Ìý

    •ÌýÌýÌýÌý travelling more

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