Easy guide to representation at MBW
Based on legislation, rules, routines from Skatteverket, central economy department and MBW. The rules apply to all activities regardless of the type of funding or the location.
On this page you will find information about Stockholm University's and MBW's rules for entertainment and gifts, or what we in Swedish call "representation".
If you have any questions, please contact Beata Gillving.
Internal Staff party/entertainment
- Is allowed twice a year, a summer party max SEK 1000/pers (including VAT) and Christmas dinner max SEK 1600/pers (including VAT), all employees have to be invited. If no Christmas dinner centrally at MBW, then ok to book within your groups.
- 2 glasses of wine/beer per person is covered. Any liquor has to be paid privately
External representation – lunch/dinner with external guests
- Purpose to create, maintain and develop external contacts that promote Stockholm University’s activities. The purpose and a program/description need to be attached to the invoice/receipt
- The number of guest and internal (SU) persons in the ratio of 1:3 is covered. Exception for defenses with the ratio 1:4. If more, then benefit taxed
- 2-3 glasses of wine/beer per person. Liquor only in exceptional cases (if you are hosting foreign guests)
- Tips are not covered
- Max SEK 1600/pers (including VAT)
- Master or bachelor students are not covered
Internal conference/course
- The internal conferences to cover a specific topic (e.g. team building or planning), as opposed to day-to day business
- The program needs to be at least 6 hours (excluding meals) and attached to the invoice
- Meal/meals to be served in direct connection to the conference
- Meals are not benefit taxed
External conference/course
- Meals are considered tax-free if you are representing Stockholm University by giving a talk at an external conference or in another way actively contributing to the conference. Otherwise benefit taxed
Membership fees
- All membership fees are benefit taxed regardless of type or purpose
For benefit taxation, please fill in form (enclosed or from MBW website) and send to administration.
Please ask us any questions beforehand. Thank you!
Last updated: 2025-10-02
Source: MBW