4.1ÌýÌýÌýÌý Valuing benefits-in-kind and tax-free benefits
Benefits valuation
In general, the value of benefits-in-kind (BIKs) provided by employers to employees is based on their sales value. In practice, this price may be difficult to establish, then one of three valuation methods is used (the use of a rate, determination by the employer, or the tax office's valuation). (Tax ABC 2024/2025, s N-1-4.1
Tax-free benefits
See 3.1 for some types of remuneration (allowances) that can be provided tax-free. In addition, certain benefits can be provided tax-free in their own right, or under the rules for:
- Ìý
•ÌýÌýÌýÌý staff discounts
- Ìý
•ÌýÌýÌýÌý gifts (de minimus trivial
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Web page updated on 17 Mar 2025 15:06