{"id":362,"date":"2010-04-12T15:34:46","date_gmt":"2010-04-12T14:34:46","guid":{"rendered":"http:\/\/www.inkomsten.se\/?p=362"},"modified":"2010-04-12T15:34:46","modified_gmt":"2010-04-12T14:34:46","slug":"skatta-eller-inte-for-ersattning-eller-gava","status":"publish","type":"post","link":"https:\/\/sitetips.nu\/ekonomitips\/skatta-eller-inte-for-ersattning-eller-gava\/","title":{"rendered":"Skatta eller inte f\u00f6r ers\u00e4ttning eller g\u00e5va"},"content":{"rendered":"<p>G\u00e5voskatten i Sverige \u00e4r borttagen, s\u00e5 man beh\u00f6ver inte skatta f\u00f6r g\u00e5vor.\u00a0 Dock \u00e4r g\u00e5vor fr\u00e5n ens arbetsgivare skattepliktiga. Under <a title=\"skatta\" href=\"http:\/\/www.skatteverket.se\/privat\/skatter\/arbeteinkomst\/formaner\/gavor.4.7459477810df5bccdd4800014379.html\" target=\"_blank\">vissa f\u00f6ruts\u00e4ttningar<\/a> \u00e4r jul-, jubileums- och  minnesg\u00e5vor skattefria. Skattefriheten g\u00e4ller inte f\u00f6r kontanta medel men presentkort som inte kan bytas mot pengar \u00e4r skattefri och inte \u00f6verstiger ett visst belopp, t.ex. 450kr f\u00f6r en julg\u00e5va. (2009)<\/p>\n<p>Om man f\u00e5r en ers\u00e4ttning f\u00f6r arbete \u00e4r det d\u00e4remot skattepliktigt. Ibland kan gr\u00e4nsdragningen mellan en ers\u00e4ttning och en g\u00e5va vara sv\u00e5r att dra. T.ex. n\u00e4r en bloggare erbjuds produkter, med f\u00f6rhoppning om att produktens varum\u00e4rke ska exponeras \u00e4r det att betrakta som ers\u00e4ttning d\u00e5 bloggaren utf\u00f6r ett arbete n\u00e4r de skriver om produkterna.<\/p>\n<p>Enligt Skatteverket finns det vissa undantag. En enstaka g\u00e5va som inte \u00e4r v\u00e4rd mer \u00e4n 225 kronor beh\u00f6ver  man inte ta upp, men om ett f\u00f6retag regelbundet skickar produkter som  var f\u00f6r sig inte \u00e4r v\u00e4rd det beloppet m\u00e5ste det tas upp. Om man tagit  emot produkter som man orimligen kan anv\u00e4nda s\u00e5 \u00e4r \u00e4ven det undantag och beh\u00f6ver inte beskattas.<\/p>\n<p>\u00c4ven om bloggaren inte skriver om produkten s\u00e5 kan det bli diskussioner.<\/p>\n<p>Om d\u00e4remot en bloggare blir bjuden p\u00e5 en fest eller en  aktie\u00e4gare att bli bjuden p\u00e5 en m\u00e5ltid p\u00e5 en bolagsst\u00e4mma \u00e4r det att betrakta som en g\u00e5va, d\u00e5 ingen motprestation f\u00f6rv\u00e4ntas.<\/p>\n<p>Det centrala \u00e4r om mottagaren f\u00f6rv\u00e4ntas utf\u00f6ra n\u00e5got  arbete. D\u00e5 \u00e4r g\u00e5van inte l\u00e4ngre bara en g\u00e5va utan en ers\u00e4ttning f\u00f6r  utf\u00f6rt arbete. G\u00e5van \u00e4r d\u00e5 att betrakta som p\u00e5 samma s\u00e4tt som om det  \u00f6verl\u00e4mnas pengar.<\/p>\n<p>Den andra fr\u00e5gan \u00e4r om t.ex. en bloggare som tar emot en g\u00e5va har sin blogg f\u00f6r att tj\u00e4na pengar p\u00e5  den, d\u00e5 \u00e4r det n\u00e4ringsverksamhet. D\u00e5 kommer Skatteverket att mer  sj\u00e4lvklart betrakta g\u00e5van som ers\u00e4ttning.<\/p>\n<p>Om bloggens syfte i f\u00f6rsta hand inte \u00e4r att tj\u00e4na pengar, \u00e4r det inte lika sj\u00e4lvklart  att g\u00e5van ska betraktas som inkomst.<\/p>\n<p>Men ges g\u00e5van som tack f\u00f6r att \u00e4ven denna privatbloggare har skrivit  n\u00e5got hamnar g\u00e5van i ett annat l\u00e4ge. S\u00e4rskilt om detta har avtalats i  f\u00f6rv\u00e4g. D\u00e5 \u00e4r g\u00e5van ers\u00e4ttning f\u00f6r ett utf\u00f6rt arbete och bloggaren ska  deklarera v\u00e4rdet som inkomst av hobby.<\/p>\n<p>Om en g\u00e5va r\u00e4knas som ers\u00e4ttning ska v\u00e4rdet av den tas upp till marknadsv\u00e4rdet. Den som t.ex. f\u00e5r en exklusiv resa eller m\u00e4rkesvaror\u00a0 b\u00f6r se upp. Om dessa betraktas som en ers\u00e4ttning och ska beskattas  kan det bli dyrt d\u00e5\u00a0 v\u00e4rdet r\u00e4knas till marknadspris.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>G\u00e5voskatten i Sverige \u00e4r borttagen, s\u00e5 man beh\u00f6ver inte skatta f\u00f6r g\u00e5vor.\u00a0 Dock \u00e4r g\u00e5vor fr\u00e5n ens arbetsgivare skattepliktiga. Under vissa f\u00f6ruts\u00e4ttningar \u00e4r jul-, jubileums- och minnesg\u00e5vor skattefria. Skattefriheten g\u00e4ller inte f\u00f6r kontanta medel men presentkort som inte kan bytas mot pengar \u00e4r skattefri och inte \u00f6verstiger ett visst belopp, t.ex. 450kr f\u00f6r en julg\u00e5va. &hellip; <a href=\"https:\/\/sitetips.nu\/ekonomitips\/skatta-eller-inte-for-ersattning-eller-gava\/\" class=\"more-link\">Forts\u00e4tt l\u00e4sa <span class=\"screen-reader-text\">Skatta eller inte f\u00f6r ers\u00e4ttning eller g\u00e5va<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[21,23],"tags":[],"class_list":["post-362","post","type-post","status-publish","format-standard","hentry","category-privatekonomi","category-samhallsekonomi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Skatta eller inte f\u00f6r ers\u00e4ttning eller g\u00e5va - ekonomitips<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sitetips.nu\/ekonomitips\/skatta-eller-inte-for-ersattning-eller-gava\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Skatta eller inte f\u00f6r ers\u00e4ttning eller g\u00e5va - ekonomitips\" \/>\n<meta property=\"og:description\" content=\"G\u00e5voskatten i Sverige \u00e4r borttagen, s\u00e5 man beh\u00f6ver inte skatta f\u00f6r g\u00e5vor.\u00a0 Dock \u00e4r g\u00e5vor fr\u00e5n ens arbetsgivare skattepliktiga. Under vissa f\u00f6ruts\u00e4ttningar \u00e4r jul-, jubileums- och minnesg\u00e5vor skattefria. 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