Decision on health-care contributions relating to gym memberships

An employee received 4000 SEK in health care contributions by their employer, to partially finance an exclusive gym membership (14 000 SEK / year). In addition to physical training, the card gave free access to a range of other services such as a private locker, health drinks, workout clothes, relaxation, solarium, etc. They contacted the Tax Board to find out if this could fall within the tax exemption for staff welfare benefits.

The Tax Board considered that the health care contribution was not a tax-free welfare benefit. The contribution from the employer was intended for simpler forms of exercise, while the card meant that you had access to other services, many of which could not be counted as exercise of the simpler kind. The issue was appealed to the Supreme Administrative Court, which decided that the contribution was taxable.

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