Business Travel Daily Allowance or „Traktamente“ in Swedish, is a tax-free allowance paid by the employer to the employee for raised living-costs during the travel period.
Tax-free allowance is in effect when the employee has travelled to workplace which is more than 50 km from regular work place and/or residency.
From year 2023 the allowance amount is 260kr per day (instead of 240kr per day as it was in 2022).
Half day will be now 130kr, instead of 120kr as it was in 2022.
Link to traktamente from Sweden to foreign country: https://skatteverket.se/privat/skatter/arbeteochinkomst/traktamente/utlandstraktamente.4.2b543913a42158acf800016035.html
Also, there are changes to miles compensation, from 18,50kr to 25kr, from 1st of January 2023 Keep in mind that 1mil is 10km.
Please inquire with us if anything is unclear or if you would like to know more.