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Representation: Rules and Benefits in Taxation

Understand the tax implications of representation expenses, including meals, conferences, and employee perks. Learn about deductions, benefits, and limits for internal and external events. Keep track of participant lists for compliance and clarity.

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Representation: Rules and Benefits in Taxation

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  1. Representationsinformation

  2. Momsavdrag vid representation

  3. Måltideringår, förmånsbeskattning? • Utgår traktamente skall detta reduceras • Ej förmånsbeskattning-Momsavdrag enligt representationsreglerna • Ej förmånsbeskattning- Fullt momsavdrag • Konferensdeltagande med extern arrangör • Disputationslunch Extern representation • Gratis kaffe via automat ellerliknande till anställda

  4. Rekommenderad maxkostnexkl moms • Maxbelopp 650 kr, deltagarförtäckning som inkl. namn, yrke, organisation och syfte. • Maxbelopp 100 kr, deltagarförtäckning skall medfölja • Maxbelopp 450 kr, deltagarförtäckning skall medfölja • Extern representation • Informationsmöte med enklare förtäring • Planeringsmöte Personalfest anställda (max 2/år)

  5. Representation • Intern Avser anställda som uppbär lön eller arvode från LU • Extern Endast i undantagsfall får interna deltagare överstiga antalet externa gäster

  6. DeltagarförteckningDatum:Syfte:

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