Originally Posted by
Im a new user
The deceased person's estate has to inform the deceased person's employer about the redemption. The estate will then pay income tax on the benefit and the employer has to pay the arbetsgivaravgift.
I wonder what happens if I earn some points from a work trip today, then my employer goes bankrupt next week and is liquidated. Then I use the points for a private trip next year after the company has been liquidated. According to the law, I have to inform my employer about the benefit so that my employer can declare and pay the correct arbetsgivaravgift, but if my employer has been liquidated, there is no address to which I can send the notification of the benefit. Can I just publish an announcement in Post- och inrikes tidningar? Would Skatteverket try to collect the arbetsgivaravgift from me if the employer no longer exists?
If the company is liquidated and no longer exists, further claims against the company either have nowhere to go or will eventually have nowhere to go. I would be very much surprised if a company's government obligations in Sweden could be made to be an individual employee's liability for those government obligations the employer had unless one of a limited set of conditions applied -- conditions that would not be applicable to the typical flying worker bee for what was a big employer.
Have fun with this:
https://lup.lub.lu.se/luur/download?...ileOId=1565212
Enligt 13 kap. 43 § andra punkten i ABL ska ett bolag upplöst genom likvidation undantagslöst träda i efterföljande likvidation, om någon väcker talan mot bolaget.
I strongly suspect that the estates of most deceased persons don't formally take into account frequent flyer program balances that were in some way or another under the control of (or otherwise attributable to) the since-deceased person. I guess the least taxed road for the descendants of the deceased is to let such accounts have their points just be left unused to the point that they expire and become SAS's gain?