Employer-Provided Housing (Tjänstebostad)
Land Code Ch. 12, Income Tax Act (1999:1229) Ch. 61 (benefit value)
What does it mean?
A tjänstebostad is housing provided by the employer as part of the employment terms. The housing is tied to the position — when employment ends, the resident normally must move. Employer-provided housing is most common in the Church of Sweden (vicarages), the Armed Forces, property management (caretaker housing), and in agriculture.
Employer-provided housing has a special regulatory framework. Tenant protection may be limited or non-existent depending on the agreement and type of position. Rent may be subsidized (the benefit value is taxed as employment income) or included entirely in the employment terms. When employment is terminated, the resident usually has a limited time to move out. It's important to have written agreements regulating the housing's status when employment ends.
Key Points
- Housing tied to employment — must be vacated when employment ends
- Most common in the church, military, property management, and agriculture
- Limited or no tenant protection
- Rent subsidy is taxed as employment benefit (benefit value)
- Written agreements important for regulating terms at employment end
Practical Tip
Living in employer-provided housing? Make sure to have a separate housing agreement clearly stating the terms when employment ends. Plan for alternative housing — search in parallel on Bofrid to avoid being without a home if the position ends.
Legal Basis: Land Code Ch. 12, Income Tax Act (1999:1229) Ch. 61 (benefit value)