SFS 2021:1158 Lag om ändring i inkomstskattelagen (1999:1229)
SFS2021-1158.pdf
Källa Regeringskansliets rättsdatabaser m.fl.
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<p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft13"><b>Svensk f�rfattningssamling </b></p>
<p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft14"><b>Lag </b></p>
<p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft14"><b>om �ndring i inkomstskattelagen (1999:1229) </b></p>
<p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 2 december 2021 </p>
<p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft114">Enligt riksdagens beslut1 f�reskrivs att det i inkomstskattelagen <br/>(1999:1229)2 ska inf�ras en ny paragraf, 11 kap. 12 a �, och n�rmast f�re <br/>11 kap. 12 a � en ny rubrik av f�ljande lydelse. </p>
<p style="position:absolute;top:427px;left:98px;white-space:nowrap" class="ft114"><b>11 kap. <br/>Cykel <br/>12 a �</b> F�rm�n av cykel som tillhandah�lls av arbetsgivaren f�r privat bruk <br/>ska tas upp bara till den del v�rdet av f�rm�nen �verstiger 3 000 kronor. </p>
<p style="position:absolute;top:525px;left:115px;white-space:nowrap" class="ft10">F�rsta stycket g�ller under f�ruts�ttning att f�rm�nserbjudandet riktar sig </p>
<p style="position:absolute;top:546px;left:98px;white-space:nowrap" class="ft10">till hela den stadigvarande personalen p� arbetsplatsen. </p>
<p style="position:absolute;top:566px;left:115px;white-space:nowrap" class="ft10">Med cykel avses s�dana fordon som omfattas av punkt 1 eller 2 i </p>
<p style="position:absolute;top:587px;left:98px;white-space:nowrap" class="ft10">definitionen av cykel i 2 � lagen (2001:559) om v�gtrafikdefinitioner. </p>
<p style="position:absolute;top:629px;left:115px;white-space:nowrap" class="ft114">1. Denna lag tr�der i kraft den 1 januari 2022.<br/>2. Best�mmelsen i 11 kap. 12 a � till�mpas f�rsta g�ngen p� f�rm�n som</p>
<p style="position:absolute;top:670px;left:98px;white-space:nowrap" class="ft10">tillhandah�lls efter ikrafttr�dandet. </p>
<p style="position:absolute;top:711px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p>
<p style="position:absolute;top:752px;left:98px;white-space:nowrap" class="ft10">MIKAEL DAMBERG </p>
<p style="position:absolute;top:772px;left:385px;white-space:nowrap" class="ft114">Erik Sj�stedt <br/>(Finansdepartementet) </p>
<p style="position:absolute;top:1125px;left:98px;white-space:nowrap" class="ft117">1 Prop. 2021/22:34, bet. 2021/22:FiU1, rskr. 2021/22:46. <br/>2 Lagen omtryckt 2008:803. </p>
<p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft110"><b>SFS</b></p>
<p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft111"><b> 2021:1158</b></p>
<p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft118">Publicerad <br/>den</p>
<p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft113"> 7 december 2021</p>
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Svensk f�rfattningssamling
Lag
om �ndring i inkomstskattelagen (1999:1229)
Utf�rdad den 2 december 2021
Enligt riksdagens beslut1 f�reskrivs att det i inkomstskattelagen
(1999:1229)2 ska inf�ras en ny paragraf, 11 kap. 12 a �, och n�rmast f�re
11 kap. 12 a � en ny rubrik av f�ljande lydelse.
11 kap.
Cykel
12 a � F�rm�n av cykel som tillhandah�lls av arbetsgivaren f�r privat bruk
ska tas upp bara till den del v�rdet av f�rm�nen �verstiger 3 000 kronor.
F�rsta stycket g�ller under f�ruts�ttning att f�rm�nserbjudandet riktar sig
till hela den stadigvarande personalen p� arbetsplatsen.
Med cykel avses s�dana fordon som omfattas av punkt 1 eller 2 i
definitionen av cykel i 2 � lagen (2001:559) om v�gtrafikdefinitioner.
1. Denna lag tr�der i kraft den 1 januari 2022.
2. Best�mmelsen i 11 kap. 12 a � till�mpas f�rsta g�ngen p� f�rm�n som
tillhandah�lls efter ikrafttr�dandet.
P� regeringens v�gnar
MIKAEL DAMBERG
Erik Sj�stedt
(Finansdepartementet)
1 Prop. 2021/22:34, bet. 2021/22:FiU1, rskr. 2021/22:46.
2 Lagen omtryckt 2008:803.
SFS
2021:1158
Publicerad
den
7 december 2021
