{"id":7185,"date":"2025-03-26T11:00:00","date_gmt":"2025-03-26T10:00:00","guid":{"rendered":"https:\/\/expatax.mt\/?p=7185"},"modified":"2026-07-14T15:33:31","modified_gmt":"2026-07-14T13:33:31","slug":"frynsegoder-i-malta-skattefritagelser-forklaret","status":"publish","type":"post","link":"https:\/\/expatax.mt\/da\/fringe-benefits-in-malta-tax-exemptions-explained\/","title":{"rendered":"Frynsegoder p\u00e5 Malta: Skattefritagelser forklaret"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Frynsegoder er en v\u00e6rdifuld tilf\u00f8jelse til en medarbejders samlede kompensation og tilbyder frynsegoder, der g\u00e5r ud over l\u00f8nnen. De omfatter f.eks. firmabiler, sundhedsforsikring og andre fordele, som \u00f8ger arbejdsgl\u00e6den betydeligt. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this article, we&#8217;ll see the most common fringe benefits, highlight tax exemptions, and show how both employers and employees can make the most of these perks while minimisng their <a href=\"https:\/\/expatax.mt\/da\/skatter-i-malta-en-komplet-guide-til-enkeltpersoner\/\">Skatteforpligtelser<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\r\n\t\t<style>\r\n\t\t.etx-service{\r\n\t\t\t--etx-ink:#0f2a3f;\r\n\t\t\t--etx-paper:#fbfaf6;\r\n\t\t\t--etx-line:#e7e3d8;\r\n\t\t\t--etx-muted:#4a5b67;\r\n\t\t\t--etx-accent:#b08400;\r\n\r\n\t\t\tbox-sizing:border-box;\r\n\t\t\tdisplay:flex;\r\n\t\t\talign-items:stretch;\r\n\t\t\tgap:0;\r\n\t\t\twidth:100%;\r\n\t\t\tbackground:var(--etx-paper);\r\n\t\t\tborder:1px solid var(--etx-line);\r\n\t\t\tborder-radius:14px;\r\n\t\t\toverflow:hidden;\r\n\t\t\tfont-family:\"Manrope\",-apple-system,BlinkMacSystemFont,\"Segoe UI\",sans-serif;\r\n\t\t\tbox-shadow:0 1px 2px rgba(15,42,63,.04);\r\n\t\t\ttransition:transform .25s ease,box-shadow .25s ease,border-color .25s ease;\r\n\t\t\tmargin:0;\r\n\t\t}\r\n\r\n\t\t.etx-service + .etx-service{\r\n\t\t\tmargin-top:28px;\r\n\t\t}\r\n\r\n\t\t.etx-service *,\r\n\t\t.etx-service *::before,\r\n\t\t.etx-service *::after{\r\n\t\t\tbox-sizing:border-box;\r\n\t\t}\r\n\r\n\t\t.etx-service:hover{\r\n\t\t\ttransform:translateY(-3px);\r\n\t\t\tbox-shadow:0 14px 34px rgba(15,42,63,.12);\r\n\t\t\tborder-color:var(--etx-accent);\r\n\t\t}\r\n\r\n\t\t.etx-service__rail{\r\n\t\t\tflex:0 0 6px;\r\n\t\t\tbackground:var(--etx-accent);\r\n\t\t}\r\n\r\n\t\t.etx-service__icon{\r\n\t\t\tflex:0 0 84px;\r\n\t\t\tdisplay:flex;\r\n\t\t\talign-items:center;\r\n\t\t\tjustify-content:center;\r\n\t\t\tcolor:var(--etx-accent);\r\n\t\t\tbackground:rgba(176,132,0,.08);\r\n\t\t}\r\n\r\n\t\t.etx-service__icon svg{\r\n\t\t\twidth:34px;\r\n\t\t\theight:34px;\r\n\t\t}\r\n\r\n\t\t.etx-service__body{\r\n\t\t\tflex:1 1 auto;\r\n\t\t\tpadding:22px 26px 24px;\r\n\t\t}\r\n\r\n\t\t.etx-service__eyebrow{\r\n\t\t\tdisplay:inline-block;\r\n\t\t\tfont-size:11px;\r\n\t\t\tletter-spacing:.12em;\r\n\t\t\ttext-transform:uppercase;\r\n\t\t\tfont-weight:600;\r\n\t\t\tcolor:var(--etx-accent);\r\n\t\t\tmargin:0 0 6px;\r\n\t\t}\r\n\r\n\t\t.etx-service__title{\r\n\t\t\tfont-size:22px;\r\n\t\t\tfont-weight:700;\r\n\t\t\tline-height:1.2;\r\n\t\t\tcolor:var(--etx-ink);\r\n\t\t\tmargin:0 0 8px;\r\n\t\t}\r\n\r\n\t\t.etx-service__text{\r\n\t\t\tfont-size:15px;\r\n\t\t\tline-height:1.6;\r\n\t\t\tcolor:var(--etx-muted);\r\n\t\t\tmargin:0 0 16px;\r\n\t\t}\r\n\r\n\t\t.etx-service__link{\r\n\t\t\tdisplay:inline-flex;\r\n\t\t\talign-items:center;\r\n\t\t\tgap:7px;\r\n\t\t\tfont-size:14px;\r\n\t\t\tfont-weight:600;\r\n\t\t\ttext-decoration:none;\r\n\t\t\tcolor:var(--etx-ink);\r\n\t\t\tborder-bottom:2px solid var(--etx-accent);\r\n\t\t\tpadding-bottom:2px;\r\n\t\t}\r\n\r\n\t\t.etx-service__link svg{\r\n\t\t\twidth:15px;\r\n\t\t\theight:15px;\r\n\t\t}\r\n\r\n\t\t.etx-services-wrap{\r\n\t\t\twidth:100%;\r\n\t\t}\r\n\r\n\t\t@media(max-width:540px){\r\n\t\t\t.etx-service{\r\n\t\t\t\tflex-wrap:wrap;\r\n\t\t\t}\r\n\r\n\t\t\t.etx-service__icon{\r\n\t\t\t\tflex:0 0 100%;\r\n\t\t\t\theight:60px;\r\n\t\t\t\tjustify-content:flex-start;\r\n\t\t\t\tpadding-left:26px;\r\n\t\t\t}\r\n\r\n\t\t\t.etx-service__body{\r\n\t\t\t\tpadding:18px 22px 22px;\r\n\t\t\t}\r\n\r\n\t\t\t.etx-service__title{\r\n\t\t\t\tfont-size:20px;\r\n\t\t\t}\r\n\t\t}\r\n\t\t<\/style>\r\n\r\n\t\t\r\n\t<div class=\"etx-service\">\r\n\t\t<div class=\"etx-service__rail\"><\/div>\r\n\t\t<div class=\"etx-service__icon\">\r\n\t\t\t<svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\">\r\n\t\t\t\t<rect x=\"5\" y=\"3\" width=\"14\" height=\"18\" rx=\"2\"\/>\r\n\t\t\t\t<path d=\"M9 7h6M9 11h6M9 15h3\"\/>\r\n\t\t\t<\/svg>\r\n\t\t<\/div>\r\n\t\t<div class=\"etx-service__body\">\r\n\t\t\t<span class=\"etx-service__eyebrow\">Tax & Accounting<\/span>\r\n\t\t\t<h3 id=\"pay-only-what-you-owe\" class=\"etx-service__title\">Pay only what you owe<\/h3>\r\n\t\t\t<p class=\"etx-service__text\">Need help understanding the Malta tax system? From Malta tax returns and expat tax advice to corporate compliance and business accounting services in Malta, we help individuals and companies stay compliant and tax-efficient.<\/p>\r\n\t\t\t<a class=\"etx-service__link\" href=\"https:\/\/expatax.mt\/da\/skatte-og-regnskabsydelser\/\">Get tax advice \u2192<\/a>\r\n\t\t<\/div>\r\n\t<\/div>\n\n\n\n<h2 id=\"what-employees-and-employers-need-to-know\" class=\"cnvs-block-section-heading cnvs-block-section-heading-1742895565667 halignleft\" >\n\t<span class=\"cnvs-section-title\">\n\t\t<span><strong>Hvad medarbejdere og arbejdsgivere skal vide<\/strong><\/span>\n\t<\/span>\n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Disse goder er ekstra frynsegoder eller kompensation, som arbejdsgivere giver deres medarbejdere ud over deres almindelige l\u00f8n. Mens mange af disse goder er skattepligtige, giver visse undtagelser medarbejderne mulighed for at nyde godt af disse goder uden den ekstra skattebyrde. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Her er en oversigt over de vigtigste personalegoder og deres skattem\u00e6ssige konsekvenser, herunder undtagelser, der kan hj\u00e6lpe b\u00e5de medarbejdere og arbejdsgivere med at reducere deres skatteforpligtelser.<\/p>\n\n\n\n<h2 id=\"key-types-of-fringe-benefits\" class=\"wp-block-heading\">De vigtigste typer af frynsegoder<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Fringe benefits are not limited to salary supplements. Employers may offer a range of non-cash benefits, each subject to its own tax rules and valuation method under Maltese legislation.<\/p>\n\n\n\n<h3 id=\"vehicle-and-travel-benefits\" class=\"wp-block-heading\"><strong>Fordele ved k\u00f8ret\u00f8jer og rejser<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list is-style-cnvs-list-styled\">\n<li>Brug af firmabiler, s\u00e5som varevogne og biler, kan kvalificere til skattefritagelse, is\u00e6r hvis de bruges til forretningsform\u00e5l.<\/li>\n\n\n\n<li>Udgifter til forretningsrejser (inklusive indkvartering, m\u00e5ltider og en rimelig godtg\u00f8relse) er generelt skattefrie, s\u00e5 l\u00e6nge rejsens prim\u00e6re form\u00e5l er arbejdsrelateret.<\/li>\n<\/ol>\n\n\n\n<h3 id=\"accommodation-and-property\" class=\"wp-block-heading\"><strong>Indkvartering og ejendom<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list is-style-cnvs-list-styled\">\n<li>Privat brug af virksomhedsejendom, som huse eller lejligheder, kan v\u00e6re fritaget, hvis det stilles til r\u00e5dighed af en ikke-erhvervsdrivende virksomhed til medarbejdere eller deres familier.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"loans-and-allowances\" class=\"wp-block-heading\"><strong>Udl\u00e5n og hens\u00e6ttelser<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list is-style-cnvs-list-styled\">\n<li>Visse l\u00e5n fra virksomheder, f.eks. med favorable vilk\u00e5r, kan v\u00e6re fritaget for skat, afh\u00e6ngigt af medarbejderens andel i virksomheden.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"training-and-educational-benefits\" class=\"wp-block-heading\"><strong>Fordele ved tr\u00e6ning og uddannelse<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list is-style-cnvs-list-styled\">\n<li>Udgifterne til kurser, der forbedrer medarbejdernes f\u00e6rdigheder og effektivitet p\u00e5 jobbet, er fritaget for skat, hvilket tilskynder til l\u00f8bende l\u00e6ring og udvikling.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"medical-and-health-related-benefits\" class=\"wp-block-heading\"><strong>Medicinske og sundhedsrelaterede ydelser<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list is-style-cnvs-list-styled\">\n<li><a href=\"https:\/\/expatax.mt\/da\/laer-det-europaeiske-sygesikringskort-ehic-at-kende\/\" data-type=\"post\" data-id=\"6912\">Sundhedsforsikring<\/a>, medical exams, and treatment related to work are typically not taxed, helping employees stay healthy without the financial burden.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"gifts-and-events\" class=\"wp-block-heading\"><strong>Gaver og begivenheder<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list is-style-cnvs-list-styled\">\n<li>Gaver af moderat v\u00e6rdi (som julegaver) og arrangementer (f.eks. firmajulefrokoster) er fritaget, hvilket g\u00f8r det nemt for arbejdsgivere at vise p\u00e5sk\u00f8nnelse uden skattebekymringer.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"exemptions-under-rule-39\" class=\"wp-block-heading\">Undtagelser i henhold til regel 39<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">While most fringe benefits are taxable, the Fringe Benefits Rules also provide a number of specific exemptions. <a href=\"https:\/\/legislation.mt\/eli\/sl\/123.55\/eng\/pdf\" data-type=\"link\" data-id=\"https:\/\/legislation.mt\/eli\/sl\/123.55\/eng\/pdf\" rel=\"nofollow noopener\" target=\"_blank\">Rule 39 of the Fringe Benefits Rules<\/a> lists certain benefits that are not treated as taxable fringe benefits, provided the relevant legal conditions are met. Some of the most common exemptions include:<\/p>\n\n\n\n<ol class=\"wp-block-list is-style-cnvs-list-styled\">\n<li><strong>Forretningsudgifter<\/strong>: Godtg\u00f8relse af forretningsrelaterede omkostninger som rejser, uddannelse eller faglige abonnementer betragtes ikke som skattepligtig indkomst.<\/li>\n\n\n\n<li><strong>Omkostninger ved flytning<\/strong>: Flytteomkostninger i forbindelse med et nyt jobopslag eller en ny ans\u00e6ttelse er fritaget, hvilket hj\u00e6lper medarbejderne med overgangen.<\/li>\n\n\n\n<li><strong>Organised Transport<\/strong>: Transport til og fra arbejde for en gruppe medarbejdere, is\u00e6r hvis det g\u00e6lder hele virksomheden, er ikke en skattepligtig frynsegode.<\/li>\n<\/ol>\n\n\n\n<h2 id=\"other-noteworthy-exemptions\" class=\"wp-block-heading\">Andre bem\u00e6rkelsesv\u00e6rdige undtagelser<\/h2>\n\n\n\n<ol class=\"wp-block-list is-style-cnvs-list-styled\">\n<li><strong>Forsikringsd\u00e6kning<\/strong>: Arbejdsgivere kan tilbyde forsikringer til medarbejdere, der d\u00e6kker medicinsk behandling, skader eller personligt ansvar, uden at det beskattes.<\/li>\n\n\n\n<li><strong>Telekommunikation og teknisk udstyr<\/strong>: Hvis en medarbejder bruger telefoner, computere eller internettjenester, der er stillet til r\u00e5dighed af virksomheden, til forretningsform\u00e5l, er de ikke skattepligtige.<\/li>\n\n\n\n<li><strong>B\u00f8rnepasning og rekreative faciliteter<\/strong>: B\u00f8rnepasning eller fritidsfaciliteter p\u00e5 stedet kan fritages og skabe en bedre balance mellem arbejdsliv og privatliv for medarbejderne.<\/li>\n<\/ol>\n\n\n\n<h2 id=\"gifts-and-awards-whats-exempt\" class=\"wp-block-heading\">Gaver og priser: Hvad er fritaget?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Small gifts and long service awards (up to <strong>\u20ac120 per year <\/strong>per employee) are exempt, so employers can reward their teams without the added tax complications.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Small gifts and long service awards (up to<strong> \u20ac120 per year<\/strong> per employee) are exempt, so employers can reward their teams without the added tax complications.<\/p>\n\n\n\n<h2 id=\"maximising-benefits-while-minimising-tax\" class=\"wp-block-heading\">Maximising Benefits While Minimising Tax<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Frynsegoder er en fremragende m\u00e5de at \u00f8ge medarbejdernes tilfredshed og loyalitet p\u00e5. Ved at kende undtagelserne og strukturere goderne kan b\u00e5de arbejdsgivere og medarbejdere undg\u00e5 un\u00f8dvendige skatter, mens de nyder godt af en r\u00e6kke arbejdsrelaterede frynsegoder. Det er ogs\u00e5 vigtigt for dem at tr\u00e6ffe informerede beslutninger, der forbedrer den samlede kompensation, samtidig med at de forbliver skatteeffektive.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you have questions about your eligibility or would like guidance on the most suitable training or education support available, our team is here to help. We offer a free 15-minute initial consultation to discuss your circumstances and help you understand the options available.<\/p>\n\n\n\n<div class=\"wp-block-group alignfull has-orange-background-color has-text-color has-background is-layout-flow wp-block-group-is-layout-flow\" style=\"color:#000000\">\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\" style=\"line-height:.9\"><strong>KOM I KONTAKT MED OS<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"schedule-a-visit\" style=\"font-size:38px;line-height:1.15\"><span id=\"schedule-a-consultation\"><a href=\"https:\/\/expatax.mt\/da\/book-a-consultation\/\" data-type=\"link\" data-id=\"https:\/\/expatax.mt\/book-a-consultation\/\"><strong>Planl\u00e6g en <\/strong>Konsultation<\/a><\/span><\/h2>\n\n\n\n<div class=\"wp-block-buttons is-horizontal is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-7d812b4c wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50\"><a class=\"wp-block-button__link has-text-color has-background wp-element-button\" href=\"https:\/\/expatax.mt\/da\/kontaktformular\/\" style=\"border-radius:50px;color:#ffffff;background-color:#000000\">Kontakt os<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"Discover how fringe benefits in Malta work, which employee benefits may be tax-efficient, and how employers and employees can benefit","protected":false},"author":5,"featured_media":7242,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"csco_singular_sidebar":"","csco_page_header_type":"","csco_appearance_masonry":"","csco_page_load_nextpost":"","csco_post_subtitle":"","csco_post_video_location":[],"csco_post_video_location_hash":"","csco_post_video_url":"","csco_post_video_bg_start_time":0,"csco_post_video_bg_end_time":0,"footnotes":""},"categories":[1],"tags":[130],"class_list":["post-7185","post","type-post","status-publish","format-standard","has-post-thumbnail","category-employment","tag-featured","cs-entry","cs-video-wrap"],"_links":{"self":[{"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/posts\/7185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/comments?post=7185"}],"version-history":[{"count":25,"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/posts\/7185\/revisions"}],"predecessor-version":[{"id":13481,"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/posts\/7185\/revisions\/13481"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/media\/7242"}],"wp:attachment":[{"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/media?parent=7185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/categories?post=7185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/expatax.mt\/da\/wp-json\/wp\/v2\/tags?post=7185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}