How are different expense categories treated in Sweden for reimbursement?

In Sweden, expense categories are treated in various ways for reimbursement, and many have specific requirements regarding taxability

Taxable Categories

Internet: Internet expenses are considered personal expenses; therefore, they are taxable based on Swedish Tax Authority guidance.

Wellness and Healthy Lifestyle: Personal wellness, lifestyle, fitness, and similar expenses are not considered business-related and therefore are fully taxable.

Personal Insurances: Personal insurance policies—not required by law for job performance—are not recognized as business expenses and therefore are taxable if reimbursed.

Expenses with Special Requirements

Mileage reimbursement rates are:

• SEK 2.50 per km for personal cars
• SEK 1.20 per km for company cars with private-use permission
• SEK 0.95 per km for fully electric company cars
• SEK 0.90 per km for motorcycles
• Claims must include the journey purpose, start and end points, distance, and time.

Per Diem Allowance:

Sweden does allow tax-free per diems, but only under strict STA conditions:

• The employee must stay overnight, and
• The travel must occur at least 50 km from both home and the normal workplace.
• Domestic per diems for 2025 are SEK 290 per full day (SEK 145 for half day).
• Per diems are taxable if conditions are not met, if per diem limits are exceeded, or if free meals require reductions not applied. Free meals also create a taxable benefit.

Gifts: Gifts are only tax-free when considered reasonable, infrequent, and business-related. Otherwise, they are taxable.

Non-Taxable Expenses

These include transportation, airfare, public transport, car rentals, accommodation, meals during business travel (with receipts), client and staff entertainment, mobile phone usage, computer equipment for business use, office supplies, coworking space rental, professional association fees required by law, foreign currency exchange fees, exchange rate differences, visas for business travel, business trip insurance, professional training, and terminal glasses, provided they are directly work-related and properly documented.

For all expense types, proper documentation such as VAT-compliant invoices is required for reimbursement, ensuring the expenses are directly related to the business activity.