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De nya reglerna runt friskvårdsbidrag - Accountor

More sports approved as keep-fit activities following Supreme Court ruling

The Supreme Court announced in a judgment that golf on pay-and-play courses and driving ranges will now be approved as a tax-free employee benefit, as long as the remuneration is of a modest value (up to SEK 5,000 per annum) and is offered to the entire workforce.

The judgment discusses the fact that sports that were previously excluded from the keep-fit contribution because they involve high ancillary costs for equipment and facilities may now be considered accessible to a broad public. Equipment is now more readily available for hire than used to be the case, which means that most people can play those sports that used to be considered too expensive.   

After the judgment, the Swedish Tax Agency announced that “more expensive sports” may also be counted as a tax-free employee benefit. The Swedish Tax Agency thereby opens up opportunities for more forms of exercise that had not previously been approved as keep-fit activities.  Please note that it is only the exercise itself that counts as a keep-fit activity, not equipment hire.  

You can now make keep-fit deductions for activities such as:

  • Riding
  • Skiing
  • Golf (not membership fee)  
  • Sailing