Probably influenced by its extreme wheather conditions, Sweden has obtained an average of only 2 stars
in our ranking, joining France on the lowest step.
Reimbursements for any modes of transport appears to be considered a taxable benefit by the Swedish government: company cars, public transport, cycling and even mode-neutral solutions. Unfortunately, the most convenient means for the employee is the company car. Nevertheless, recent trends show a decrease in the share of cars for home-work commuting, and an increase of walking and cycling.
ECF's recommendations are to increase taxation for company cars and abolish completely tax deduction for commuting, or at least make it mode-neutral. Taxation on car fuel is exemplary though.