Since the COVID-19 pandemic is still going on, tax and charge exemption for the benefits of free parking and gifts to employees should be reinstated. This is the opinion of the Riksdag, which calls on the Government to act by way of an announcement.
In response to the COVID-19 pandemic, a temporary tax and charge exemption for the benefits of free parking and gifts to employees was introduced in the spring of 2020. This means that free parking for employees at their workplaces was not taxed as a benefit, and gifts from employers to employees were tax exempt up to a maximum value of SEK 1,000 per employee. The temporary rules ceased to apply at the end of the year.
The Riksdag notes that the conditions that existed when the temporary tax and charge exemptions were introduced in 2020 still remain. The Riksdag would therefore like the Government to promptly review how the temporary tax and charge exemption for the benefits free parking and gifts to employees can be reinstated, and to get back to the Riksdag with a proposal. The provisions should cover benefits provided after 31 December 2020, and should apply for as long as the new and temporary Act on special restrictions to prevent the spread of COVID-19 ('COVID-19 Act') applies.