Content on this page:

• Transport
• Accommodation
• Subsistence allowance
• Time spent in more than one country on the same day
• Meal deductions
• Meal benefits
• Working hours during business travel

Subsistence allowance

Reimbursement of increased living costs (accommodation, meals and sundries) involved in an overnight stay outside of your place of residence, known as subsistence allowance, will be made.

The amount of the subsistence allowance varies depending on whether the trip was one or several days, among other things.

Transport

If you have needed to use your private car while travelling on business, you can receive reimbursement in the form of a mileage allowance.

You may also receive reimbursement for other means of travel which could not be booked via the travel agency, for example, local bus or taxi.

Accommodation

According to the Swedish Tax Agency, an additional cost regarding accommodation is always considered to be a private cost in the case of accompanying spouse/partner/family etc., and at least 25 percent of the accommodation cost.

If the additional cost is greater than 25 percent it is therefore the larger amount that is either reported as a benefit (in cases where the employer pays the invoice) or which the employee pays. 

The employer may reimburse the employee up to a maximum of 75 percent of the accommodation cost in the case of accompanying spouse/partner/family etc., but, depending on the additional cost, this may concern a lower amount.

Read more, in Swedish, on the Swedish Tax Agency website 

Read more on topics such as reimbursement for accommodation and occasions when accommodation costs cannot be proved, under the heading Logi (Accommodation) in the Swedish Tax Agency broschure below (in Swedish). 

Traktamenten och andra kostnadsersättningar (SKV 354 utgåva 33) (skatteverket.se)

Subsistence allowance

Reimbursement of increased living costs (accommodation, meals and sundries) involved in an overnight stay outside of your place of residence, known as subsistence allowance, will be made.

The amount of the subsistence allowance varies depending on whether the trip was one or several days, among other things.

Time spent in more than one country on the same day

If on a business trip you visit more than one country, a subsistence allowance amount is paid for the country in which the most time has been spent during the period 06:00-24:00.

If on a business trip you spend most of the time in Sweden on the day of departure or the day of your return, the Swedish subsistence allowance is paid.

When determining the country in which you have spent the most time on a particular day, the periods for the following elements of an international trip are not counted:

• time spent travelling by boat or plane from a port or airport in one country to a port or airport in another country
• time spent during a stopover for refuelling or similar.

However, the duration of transfers and waiting periods is counted in the time spent in a country. It could be the case, for example, that there is transfer to a domestic flight in the destination country. The time spent in the destination country is calculated from the moment the employee arrives in that country.

You can find more information and examples in the Swedish Tax Agency’s leaflet:

Subsistence allowance and other cost reimbursements (SKV 354 edition 33) (skatteverket.se) (in Swedish)

Meal deductions

If you receive free meals during your travels, your subsistence allowance will be reduced (meal deductions).

Exceptions: Free meals on public transport if the meals are automatically included in the price of the ticket.

Meal benefits

Free meals during business travel are, as a rule, liable to tax regardless of whether it is Lund University or someone else who is paying. The benefit only needs to be based on employment.

Exceptions: 

• Free meals on public transport if the meals are automatically included in the price of the ticket. 
• Free hotel meals if breakfast is automatically included in the cost for the stay. 
• Free meals during official entertainment or staff events.

Working hours during business travel

Employees on flexitime: 

• Normal working day hours apply, that is, 8 hours a day, Monday–Friday (non-holiday). 
• Travel time outside of normal hours may not be credited as working hours. 
• Working hours at the place of business that exceeds normal working hours may be credited. A prerequisite, however, is that you and your manager both agree that this time is to be considered part of your working day.