Beskattningstidpunkten vid löneväxling

Sammanfattning: As a rule, the time of taxation for salary is governed by a principle that states that the salary is taxed the taxable year when the employee can dispose it or when it in an other way benefits the employee. As an employee, one can receive an offer from the employer to exchange a certain portion of the salary to a benefit or to postpone a certain portion of the salary to a future payment, so-called salary exchange. This work addresses the cases where the employee is given the opportunity to postpone the salary payment and thus the tax on the salary until a later date, usually when the marginal tax rate is lower. The increased use of salary exchange programs has opened up the question when taxation on the exchanged salary is actualized. The assessment is influenced, among other things, by whether the salary is earned when entering a salary exchange agreement and the employee's ability to control over the payout date. My purpose is to investigate what constitutes the applicable law and see if the case-law provides such clear guidance that the employee can know that the offer that the employer makes about the salary exchange also leads to a deferred taxation.