{"product_id":"bilpolicy-formansbilavtal-2026-2027-korjournal-skatteguide-aterlamning-word-pdf","title":"Company Car Policy \u0026 Benefit Car Agreement 2026\/2027 – Mileage Log, Tax Guide \u0026 Return Word\/PDF","description":"\n\u003ch2\u003eCar Policy \u0026amp; Company Car Agreement 2026\/2027 – complete template package for employers\u003c\/h2\u003e\n\u003cp\u003eThis is a complete governance and agreement package for Swedish employers providing company cars, service vehicles, or benefit cars. The package combines \u003cstrong\u003ecar policy, individual company car agreement, vehicle and cost appendix, mileage log, return and damage checklist, and a detailed tax and user guide\u003c\/strong\u003e.\u003c\/p\u003e\n\u003cp\u003eThe template package has been legally and tax-reviewed as of \u003cstrong\u003eOctober 5, 2026\u003c\/strong\u003e, against current regulations regarding car benefits, fuel benefits, net salary deductions, business travel, congestion tax, charging electricity, and salary set-off.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDelivery:\u003c\/strong\u003e 6 documents in both Word (DOCX) and PDF – a total of \u003cstrong\u003e12 files and 16 A4 pages per format series\u003c\/strong\u003e.\u003c\/p\u003e\n\n\u003ch3\u003eIncluded in this package\u003c\/h3\u003e\n\u003cul\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eCar policy for company and benefit cars\u003c\/strong\u003e – 3 pages.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eCompany car agreement\u003c\/strong\u003e – 3 pages.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eAppendix – vehicle, costs, and tax handling\u003c\/strong\u003e – 2 pages.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eMileage log – business and private driving\u003c\/strong\u003e – 2 pages.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eReturn, damages, and termination – checklist\u003c\/strong\u003e – 2 pages.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eDetailed user guide\u003c\/strong\u003e – 4 pages.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eCar policy and individual agreement in the same package\u003c\/h3\u003e\n\u003cp\u003eA car policy should regulate the company's general principles, while the individual company car agreement documents the actual terms applicable to the specific employee and the vehicle in question. The package keeps these two levels separate to make administration clearer.\u003c\/p\u003e\n\u003cp\u003eThe car policy includes rules for eligibility, vehicle class, private use, cost responsibility, fuel, charging, mileage logs, business travel, congestion tax, damages, extended absence, return, and annual review.\u003c\/p\u003e\n\n\u003ch3\u003eWhen does a car benefit arise?\u003c\/h3\u003e\n\u003cp\u003eWhen the employer's car is used for private purposes to more than a negligible extent, a taxable car benefit normally arises. For 2026, the Swedish Tax Agency's limit means that private use on \u003cstrong\u003emore than 10 occasions or more than 1000 km per calendar year\u003c\/strong\u003e normally leads to a car benefit. Travel between home and place of work is generally counted as private travel.\u003c\/p\u003e\n\u003cp\u003eFor companies that wish to limit a company car to business use, the package therefore includes clear options, a prohibition against private use beyond a negligible extent, and a mileage log that can be used as documentation.\u003c\/p\u003e\n\n\u003ch3\u003eHow the 2026 car benefit value is calculated\u003c\/h3\u003e\n\u003cp\u003eThe car benefit is valued based on a standard rate. For 2026, the value is affected by, among other things:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003ethe car's new price,\u003c\/li\u003e\n\n\u003cli\u003eextra equipment,\u003c\/li\u003e\n\n\u003cli\u003ethe price base amount,\u003c\/li\u003e\n\n\u003cli\u003ethe state lending rate,\u003c\/li\u003e\n\n\u003cli\u003ethe car's vehicle tax,\u003c\/li\u003e\n\n\u003cli\u003eenvironmental car regulations,\u003c\/li\u003e\n\n\u003cli\u003eif the car is used for at least 3,000 km in business.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\u003cp\u003eThe price base amount for 2026 is \u003cstrong\u003eSEK 59,200\u003c\/strong\u003e. For cars covered by the model in force since July 1, 2021, the standard rate consists of, among other things, 0.29 price base amount, an interest-related amount, a price-related amount, and relevant vehicle tax. The package does not contain a static benefit value – the employer must use the Swedish Tax Agency's current calculation for the actual vehicle.\u003c\/p\u003e\n\n\u003ch3\u003eEnvironmental cars – electric, plug-in hybrid, and gas-powered cars\u003c\/h3\u003e\n\u003cp\u003eFor environmentally friendly cars put into service on or after July 1, 2022, the benefit-based new price can be reduced according to a standard rate. For 2026, the following applies:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eSEK 350,000\u003c\/strong\u003e for electric and hydrogen cars,\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eSEK 140,000\u003c\/strong\u003e for plug-in hybrids,\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eSEK 100,000\u003c\/strong\u003e for gas-powered cars.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\u003cp\u003eThe reduction may not exceed 50 percent of the car's new price. The vehicle appendix has specific check-points for environmental cars and the current benefit value.\u003c\/p\u003e\n\n\u003ch3\u003eNet salary deduction and gross salary deduction – important difference\u003c\/h3\u003e\n\u003cp\u003eThe package clearly distinguishes between two common models:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eNet salary deduction\/actual payment:\u003c\/strong\u003e normally reduces the car benefit value by the same amount, down to a minimum of SEK 0.\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eGross salary deduction:\u003c\/strong\u003e is a salary reduction before tax and does not reduce the tax-legal car benefit value.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\u003cp\u003eThe company car agreement and the vehicle appendix contain separate fields for both models to minimize the risk of them being confused.\u003c\/p\u003e\n\n\u003ch3\u003eFuel benefit\u003c\/h3\u003e\n\u003cp\u003ePrivate fuel or electricity paid for by the employer is normally not included in the car benefit standard rate. It is instead handled as a separate fuel benefit.\u003c\/p\u003e\n\u003cp\u003eFor a company car, the employee's taxable value is normally calculated at \u003cstrong\u003e120 percent of the market value\u003c\/strong\u003e for the portion of fuel relating to private driving. For employer contributions, the market value is used without the 1.2 multiplier. An accurate mileage log is therefore central when the employer pays for fuel.\u003c\/p\u003e\n\n\u003ch3\u003ePermanent tax-free charging electricity at the workplace\u003c\/h3\u003e\n\u003cp\u003eAs of \u003cstrong\u003eJuly 1, 2026\u003c\/strong\u003e, the tax exemption for charging electricity at a charging point or power outlet provided by the employer in connection with the workplace is permanent. The package therefore distinguishes between workplace charging, home charging, and public charging.\u003c\/p\u003e\n\n\u003ch3\u003eTax-free mileage allowance for business travel\u003c\/h3\u003e\n\u003cp\u003eFor 2026, the Swedish Tax Agency's standard rates are:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eSEK 12\/10 km\u003c\/strong\u003e for a company car not powered entirely by electricity, including plug-in hybrids,\u003c\/li\u003e\n\n\u003cli\u003e\n\u003cstrong\u003eSEK 9.50\/10 km\u003c\/strong\u003e for a fully electric company car.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\u003cp\u003eThe right to tax-free compensation or deduction requires that the rules regarding fuel costs are met. From July 1, 2026, there is also an extended rule for plug-in hybrids.\u003c\/p\u003e\n\n\u003ch3\u003e3,000 business kilometers – 25 percent lower benefit value\u003c\/h3\u003e\n\u003cp\u003eIf the employee drives at least \u003cstrong\u003e3,000 km in business during the calendar year\u003c\/strong\u003e, the car benefit value can be reduced by 25 percent. The package's mileage log and vehicle appendix help the employer track accumulated business driving and document the basis.\u003c\/p\u003e\n\n\u003ch3\u003eCongestion tax and infrastructure charges\u003c\/h3\u003e\n\u003cp\u003eCongestion tax and infrastructure charges relating to private travel are not included in the standard car benefit value. If the employer pays for private passages, a separate taxable benefit normally arises. The mileage log can be used to distinguish private trips from business trips.\u003c\/p\u003e\n\n\u003ch3\u003eMileage log that is actually usable\u003c\/h3\u003e\n\u003cp\u003eThe package contains a two-page mileage log with space for:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003edate,\u003c\/li\u003e\n\n\u003cli\u003estart and end time,\u003c\/li\u003e\n\n\u003cli\u003efrom and to address\/client,\u003c\/li\u003e\n\n\u003cli\u003epurpose of the trip,\u003c\/li\u003e\n\n\u003cli\u003ebusiness kilometers,\u003c\/li\u003e\n\n\u003cli\u003eprivate kilometers,\u003c\/li\u003e\n\n\u003cli\u003eodometer reading,\u003c\/li\u003e\n\n\u003cli\u003eperiod summary and accumulated business kilometers.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\u003cp\u003eThe log can be used as a manual backup even if the company normally uses an electronic mileage log.\u003c\/p\u003e\n\n\u003ch3\u003eDamages, deductibles, and salary set-off\u003c\/h3\u003e\n\u003cp\u003eMany car policies are overly categorical in stating that an employee must automatically pay for all damages or deductibles. This package avoids such oversimplification.\u003c\/p\u003e\n\u003cp\u003eThe individual agreement can regulate procedures and suggested cost responsibility, but an actual claim for compensation and potential set-off against salary must be assessed according to applicable law. The Act (1970:215) on the Employer's Right to Set-off limits when an employer may make deductions from an employee's salary.\u003c\/p\u003e\n\n\u003ch3\u003eExtended absence and parental leave\u003c\/h3\u003e\n\u003cp\u003eCar benefits may continue to be taxed even during, for example, parental leave or other unpaid absence if the car is still at the employee's disposal. Therefore, both the car policy and the company car agreement contain specific options for extended absence, leave of absence, sick leave, and work exemption.\u003c\/p\u003e\n\n\u003ch3\u003eReturn and car replacement\u003c\/h3\u003e\n\u003cp\u003eThe two-page return checklist documents, among other things:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003eodometer reading and charge\/fuel level,\u003c\/li\u003e\n\n\u003cli\u003ekeys and documents,\u003c\/li\u003e\n\n\u003cli\u003echarging cables and accessories,\u003c\/li\u003e\n\n\u003cli\u003ebodywork, glass, rims, and tires,\u003c\/li\u003e\n\n\u003cli\u003einterior and functionality,\u003c\/li\u003e\n\n\u003cli\u003edamage claims and photo appendices,\u003c\/li\u003e\n\n\u003cli\u003efinal reconciliation of mileage log, fuel, congestion tax, and mileage allowance.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eRecommended workflow\u003c\/h3\u003e\n\u003col\u003e\n\n\u003cli\u003eEstablish the company's car policy and which roles are entitled to a car.\u003c\/li\u003e\n\n\u003cli\u003eDetermine vehicle class, cost framework, and environmental\/safety requirements.\u003c\/li\u003e\n\n\u003cli\u003eSelect a car and check the current benefit value with the Swedish Tax Agency.\u003c\/li\u003e\n\n\u003cli\u003eFill in the vehicle and cost appendix.\u003c\/li\u003e\n\n\u003cli\u003eSign an individual company car agreement before handover.\u003c\/li\u003e\n\n\u003cli\u003eDetermine fuel model, charging, congestion tax, and mileage allowance.\u003c\/li\u003e\n\n\u003cli\u003eSet up a mileage log and monthly control.\u003c\/li\u003e\n\n\u003cli\u003eMonitor the 3,000 km limit and any changes in the benefit value.\u003c\/li\u003e\n\n\u003cli\u003eUse the return checklist upon car replacement or termination of employment.\u003c\/li\u003e\n\n\n\u003c\/ol\u003e\n\n\u003ch3\u003eFrequently asked questions\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eIs private driving up to 1,000 km always tax-free?\u003c\/strong\u003e\u003cbr\u003eOnly if private use also occurs on no more than 10 occasions during the calendar year. If either limit is exceeded, a car benefit normally exists.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eIs travel to and from work business driving?\u003c\/strong\u003e\u003cbr\u003eNormally no. Travel between home and place of work is normally private travel.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDoes a gross salary deduction reduce the benefit value?\u003c\/strong\u003e\u003cbr\u003eNo.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDoes a net salary deduction reduce the benefit value?\u003c\/strong\u003e\u003cbr\u003eYes, actual payment normally reduces the car benefit value by the corresponding amount, down to a minimum of SEK 0.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eIs private fuel included in the car benefit?\u003c\/strong\u003e\u003cbr\u003eNo. Private fuel paid for by the employer is normally handled as a separate fuel benefit.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eIs private congestion tax included in the benefit value?\u003c\/strong\u003e\u003cbr\u003eNo. It is handled separately if the employer pays it.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eWhat happens after 3,000 km in business?\u003c\/strong\u003e\u003cbr\u003eThe car benefit value can be reduced by 25 percent if the requirement is met and can be substantiated.\u003c\/p\u003e\n\n\u003ch3\u003eLegal and tax basis\u003c\/h3\u003e\n\u003cp\u003eThe package has been reviewed based on, among other things, the Income Tax Act (1999:1229), specifically rules regarding charging at the workplace, business travel, and car benefits in chapters 11, 12, and 61, as well as the Act (1970:215) on the Employer's Right to Set-off and the Swedish Tax Agency's current guidance for the 2026 tax year.\u003c\/p\u003e\n\n\u003ch3\u003eFormat and delivery\u003c\/h3\u003e\n\u003cul\u003e\n\n\u003cli\u003e\u003cstrong\u003e6 documents.\u003c\/strong\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003cstrong\u003e12 files in total.\u003c\/strong\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003cstrong\u003eWord (DOCX) + PDF.\u003c\/strong\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003cstrong\u003e16 A4 pages per format series.\u003c\/strong\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003cstrong\u003eDigital product – no physical items will be shipped.\u003c\/strong\u003e\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eImportant\u003c\/h3\u003e\n\u003cp\u003eThese are general templates for Swedish employers. Collective agreements, leasing agreements, insurance terms, specific tax adjustments, international employment, or other individual circumstances may require separate assessment.\u003c\/p\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":55600288661846,"sku":"BILPOLICY-FORMANSBIL-2026-2027","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/bilpolicy-formansbilavtal-2026-2027.png?v=1791172433","url":"https:\/\/mallbutiken.se\/en\/products\/bilpolicy-formansbilavtal-2026-2027-korjournal-skatteguide-aterlamning-word-pdf","provider":"Mallbutiken","version":"1.0","type":"link"}