Skatteregler 2024
Written by Elin Ivarsson
Updated at April 17th, 2024
Följande text i den här artikeln visar de nya reglerna för 2024. Vill du läsa mer om vad ni behöver tänka på att uppdatera på organisationsnivå vid årsskiftet, klicka här för att läsa mer.
Klicka på de olika flikarna nedan för att läsa nya reglerna för just det landet.
Sverige
| SVERIGE | 2024 |
| Representation |
Ingen ändring |
| Milersättning |
Ingen ändring |
| Traktamente Inrikes |
Hel dag 290 SEK Halv dag 145 SEK Nattillägg 145 SEK |
| Kostförmån Inrikes |
Frukost 60 SEK Lunch/middag 120 SEK Alla måltider 300 SEK |
| Traktamente Utrikes |
Traktamente Utrikes Nya belopp för alla länder |
Norge
| NORGE | 2024 |
| Entertainment |
Outside the office < 562NOK 100% cost deductible >562NOK 0% |
| Mileage |
Taxfree - no changes State recommendation Private car (incl electric car), 4.90 NOK/KM |
| Allowances Domestic |
Taxfree: Overnight in hotel (without breakfast): 658 NOK Overnight accommodation without cooking facilities: 400 NOK Other accommodation with cooking facilities (workman's hut, lodgings, private home): 102 NOK State recommendation Business travel without overnight stay From 6 to 12 hours: 369 NOK Above 12 hours: 686 NOK Business travel with overnight stay As of 12 hours: 940 NOK From 6 to 12 hours above 24 hours: 369 NOK Above 12 hours above 24 hours: 686 NOK |
| Food deduction |
No changes |
| Allowances International | Allowances International |
| Private accommodation |
No changes |
Finland
| FINLAND | 2024 |
| Entertainment |
No changes |
| Milage |
Vehicle Car 57 cents / km Additional rates 10 cents / km with trailer attached to the car 15 cents / km when the work requires a caravan attached car 29 cents / km when the work's execution requires a restroom cabin correspondingly heavy load attached to the car 4 cents / km for transport in the car of machines or other objects which weighs over 80 kg or is bulky 4 cents / km if the employee transfers due to work obligations dog in the car 12 cents / km when work requires driving along forest roads or others closed to traffic road construction workplaces, for the kilometers in question 4 cents /km for extra passenger More vehicles Motor boat, 100 cents / km (maximum 50 hp) Motor boat, 145 cents / km (over 50 hp) Snowmobile 138 cents / km
13 cents / km |
| Allowance Domestic |
Business trip duration 24 hours or less: Partial daily allowance of 24 EUR If the business trip is >10 hours 51 EUR Tax-exempt meal reimbursements 2024 If the business trip requires one meal, the maximum reimbursement is 12,75 EUR. If the business trip requires two meals, the maximum reimbursement is 25,50 EUR. Business trip duration more than 24 hours: For every full 24h period = full daily allowance 51 EUR If the trip lasts more than 2h over 24h, additional 24 EUR may be added to the full daily allowance If the trip lasts more than 6h over 24h, additional 51 EUR may be added to the full daily allowance. |
| Allowance International |
New amounts for all countries |
| Night allowance | 16 EUR |
Danmark
| DANMARK | 2024 |
| Entertainment |
No changes |
| Mileage |
Own car or motorcycle up to 20,000 km/year: 3,79 kr./km Own car or motorcycle over 20,000 km/year: 2,23 kr./km Own bike, moped or EU moped: 0,62 kr./km |
| Subsistence Allowances Domestic and International |
Accommodation: DKK 246 Food and small necessities: DKK 574 |