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- Rules gift cards must meet to be issued tax-free as a gift to an employee
- Redeeming with the Life Peaks Web Application
- Redemption with Life Peak’s QR scanner
- Extension of validity
- Cancellation of gift cards
- Change greeting or image on personal greeting
- Manual issuance of gift cards
- Guide to bookkeeper lists
- Reconciliation of revenue
- Use of right of redemption and right of withdrawal
- Customize attendee lists with one line per order
- Tracking data with Google Analytics and other tools
Rules gift cards must meet to be issued tax-free as a gift to an employee
In principle, cash gift cards from an employer are not covered by the de minimis limit for small employee benefits, regardless of the reason for which it is given.
Therefore, an employee must be taxed on a regular gift card.
Gift card as a gift of kind (tax-free gift)
In order for a gift card to be issued as a gift in kind – which is not taxed by an employee – a number of criteria must be met. In individual cases, Skat makes a specific assessment of whether the gift can be considered a gift in kind or can be equated with cash. Only if it can be considered a gift in kind can it be covered by the de minimis limit for small employee benefits.
Gift cards etc. can be considered a gift in kind if the gift card:
1. cannot be exchanged for cash, and
2. has sufficiently limited applicability.
Follow these points if you want to issue gift cards as gifts in kind
Make sure the value of the gift card doesn’t exceed the de minimis limit for small employee benefits. This is 1.300,- for an employee (for a full year), or 900,- for a Christmas gift (per 2023)
Make sure the gift card has a specific content. For example, it could be a specific menu or a specific stay.
However, the gift recipient can have a certain degree of freedom of choice without the gift being equated to cash. Just as there can be some freedom of choice when the gift is otherwise limited to a specific service, such as a three-course meal at a named restaurant or an overnight stay for two people, with some freedom of choice in terms of which hotel.
Your terms and conditions already state that gift cards issued to businesses cannot be exchanged for cash. This is stated in the following wording in your terms and conditions:
If you act as a corporate customer – issued for B2B business (not as a consumer, cf. section 7(1) no. 15 of the Payment Act) – the cash redemption rule does not apply.
These cannot be redeemed for cash during or after the validity period, cf. section 6(2) of the Payment Act, cf. section 96(2).
If necessary, supplement this term by actively stating on your gift cards issued as corporate gifts that “The gift card is issued as a corporate gift and cannot be exchanged for cash”
See more on the Swedish Tax Agency’s website here: https://info.skat.dk/data.aspx?oid=1948601&chk=219529
