Expenses for telephone and Internet are fully deductible, but you may have to pay tax on free phone and/or Internet.
Free telephone
You will be taxed on free phone if you run your business from your private home or if you just once bring your work mobile phone home. If you have a free phone at your disposal all year, you should enter DKK 2,800 (in 2018 and 2019) in box 462 in your tax return. In your business accounts, where you have deducted the telephone expenses, you should add DKK 2,800 (in 2018 and 2019) to your business results.
Free Internet
You are entitled to fully deduct Internet expenses if you either run your business from home or have access to your business network via your computer (meaning that you have access to almost the same functions and/or documents as when you are at work).
If your Internet connection does not meet any of the above requirements, you are taxed on DKK 2,800 in 2019 a year (DKK 2,900 in 2020). As a result you need to enter DKK 2,800 in 2019 (DKK 2,900 in 2020) in box 462 of your tax return. In your business tax accounts, where you have deducted the expense for Internet connection, you should add DKK 2,800 in 2019 (DKK 2,900 in 2020) to your business results.
If you are taxed on free telephone as well as Internet connection, you should add a total of DKK 2,800 in 2019 (DKK 2,900 in 2020) to your business results and enter DKK 2,800 in 2019 (DKK 2,900 in 2020) in box 462 of your tax return.
Spouse discount and free telephone/Internet
If you and your spouse are both taxed on free phone and/or Internet connection for the entire year, you are both entitled to a 25% discount. The amount you are taxed on will then be DKK 2,100 for each of you in 2019 (2,175 in 2020). In your business tax account where you have deducted expenses for Internet and telephone, you should add DKK 2,100 to your business results in 2019 (DKK 2,175 in 2020).
You should each enter DKK 2,800 in 2019 (2,900 in 2020) in box 462 of your individual tax returns.
Conditions you need to meet to qualify for the discount:
- You must be married or registered partners
- You must be living together at the end of the year
- The total taxable value of the benefits received in the income year must amount to at least DKK 3,700 in 2019 (DKK 3,800 in 2020). This means that, within the tax year, you will jointly be taxed on benefits for at least 16 months.
If you were married during the income year, you are entitled to the spouse discount for the entire income year. This applies irrespective of the time of year you were married.