Sweden MOF Submits Bill to Further Increase Threshold for Deducting Work-Related Travel Expenses

The Swedish Ministry of Finance Oct. 16 submitted to Parliament (Riksdag) Bill No. 2025/26:31, to further increase the threshold for deducting work-related travel expenses. The bill includes measures to: 1) increase to 15,000 Swedish kronor (US$1,590) from 11,000 kronor (US$1,166) the threshold above which expenses incurred for work trips and travel to and from trainings or meetings can be deducted; and 2) maintain the provision allowing deductions for other expenses to the extent that total annual costs exceed 5,000 kronor (US$530). The law would enter into force Jan. 1, 2026, and would apply for the first time to tax years ...