Employee welfare benefits, exercise and wellness
Both exercise and other wellness activities can be covered by the tax exemption. What both have in common is that the benefits should be of lesser value and of a simpler kind.
Costs for activities that include elements of exercise can be tax-free through a wellness allowance. Different types of courses can also be reimbursed through the wellness allowance if they contain elements of exercise. In addition to activities with exercise elements, the tax exemption also covers certain other wellness activities that do not involve exercise.
It can be different types of treatments that are stress-relieving or that aim to prevent and counteract soreness and stiffness (such as massage, acupuncture and herbal baths) but also techniques and therapy that relate to body posture and movement patterns (for example balance training).
The tax exemption also covers treatments that are good for weight loss or smoking cessation, as well as prophylaxis courses for parents-to-be. In addition, other wellness activities that do not involve exercise, but which are stress-relieving, such as massage, acupuncture and herbal baths, are included.
Source: The Swedish Tax Agency
