One of the aspects that has been made clearer is that it is always the purpose which determines how an event is to be classified. If, for example, the purpose of a meeting is to establish contacts with a research team at another university, this is classified as external entertainment, regardless of the proportion of external and internal participants. It is therefore particularly important that there is clear documentation of the purpose.
When you are on duty and are offered food, drink etc. you also need to know the items to which taxation of benefits apply. The general rule regarding benefits, for example in the form of meals – breakfast, lunch or dinner – is that the tax liability lies with the individual. However, the benefit in entertainment contexts is exempt from tax. Everything that falls outside the entertainment category is liable to taxation of benefits. This applies, for example, to lunch and dinner at external courses or conferences and at work meetings.
The Staff Pages now include a new web page about entertainment which outlines the new rules that apply when you are offered/offer food, drink etc.
Read more on the Staff Pages in Swedish, translation to Engish will come soon.