Skatteregler 2025 - Findity Help

Den här artikeln avser följande länder

Sverige
Norge
Finland
Danmark

Följande text i den här artikeln visar de nya reglerna för 2025. Vill du läsa mer om vad ni behöver tänka på att uppdatera på organisationsnivå vid årsskiftet? Klicka på de olika flikarna nedan för att läsa om de nya reglerna för respektive land.

Sverige
Norge
Finland
Danmark

SVERIGE	2025
Representation	Ingen ändring
Milersättning	Ingen ändring
Traktamente Inrikes	Hel dag 290 SEK Halv dag 145 SEK Nattillägg 145 SEK
Kostförmån Inrikes	Frukost 61 SEK Lunch/middag 122 SEK Alla måltider 305 SEK
Traktamente Utrikes	Nya belopp för alla länder

NORGE	2025
Entertainment	Outside the office < 579NOK 100% cost deductible > 579NOK 0%
Mileage	Taxfree - no changes State recommendation Private car (incl electric car), 5.0 NOK/KM
Allowances Domestic	Taxfree: Overnight in hotel (without breakfast): 678 NOK Overnight accommodation without cooking facilities: 400 NOK Other accommodation with cooking facilities (workman’s hut, lodgings, private home): 105 NOK State recommendation Business travel without overnight stay From 6 to 12 hours: 384 NOK Above 12 hours: 713 NOK Business travel with overnight stay As of 12 hours: 977 NOK From 6 to 12 hours above 24 hours: 384 NOK Above 12 hours above 24 hours: 713 NOK
Food deduction	No changes
Allowances International	New amounts
Private accommodation	No changes

FINLAND	2025
Entertainment	No changes
Mileage	Vehicle Car 59 cents / km Additional rates 10 cents / km with trailer attached to the car 15 cents / km when the work requires a caravan attached car 30 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 13 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, 103 cents / km (maximum 50 hp) Motor boat, 149 cents / km (over 50 hp) Snowmobile 142 cents / km ATV 134 cents / km Motorcycle 45 cents / km Moped 24 cents / km Other vehicle 14 cents / km Business Car 12 cents / km
Allowance Domestic	Business trip duration 24 hours or less: Partial daily allowance of 24 EUR If the business trip is >10 hours 53 EUR Tax-exempt meal reimbursements 2025 If the business trip requires one meal, the maximum reimbursement is 13,25 EUR. If the business trip requires two meals, the maximum reimbursement is 26,50 EUR. Business trip duration more than 24 hours: For every full 24h period = full daily allowance 53 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 53 EUR may be added to the full daily allowance.
Allowance International	New amounts for all countries
Night allowance	16 EUR No changes

DANMARK	2025
Entertainment	No changes
Mileage	Own car or motorcycle up to 20,000 km/year: 3,81 kr./km Own car or motorcycle over 20,000 km/year: 2,23 kr./km Own bike, moped or EU moped: 0,63 kr./km
Subsistence Allowances Domestic and International	Accommodation: DKK 256 Food and small necessities: DKK 597

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