• The expenses in question must not be private expenses but necessary to acquire, ensure and preserve your income.
• You must be able to document your expenses.
• You must be an employee. State education grant (SU) does not count as pay.
• If you are an employee and are running your own business at the same time, you are only entitled to deduct expenses for which you do not receive a deduction in your business.

The costs associated with a study at home/home office are deductible in quite extraordinary cases if the nature or extent of the work leads to the room no longer being suitable for general residential purposes. This includes cases where the room is laid out as a drawing office or laboratory.

State the deduction in box 58 in your tax assessment notice. You must first deduct the lower limit of DKK 6,700 in 2023 (DKK 6,600 in 2022).

Costs of courses or seminars are deductible if the purpose of the course etc. is to maintain or update your professional education. The costs of basic or post-qualifying training are not deductible.

State the deduction in box 58 in your tax assessment notice. You must first deduct the lower limit of DKK 6,700 in 2023 (DKK 6,600 in 2022).

Costs of calls from your own telephone are deductible if you have had to make business calls on a certain scale from your telephone.

You cannot get a deduction for subscription charges or the costs of purchasing a telephone.

State the deduction in box 58 in your tax assessment notice. You must first deduct the lower limit of DKK 6,700 in 2023 (DKK 6,600 in 2022).

If you have purchased IT equipment (for example a computer) for private use, you are not entitled to a deduction for the costs. This also applies to IT equipment used for study purposes.

However, if the IT equipment is an important and necessary tool and is used for commercial purposes, you can deduct the purchase price. This depends, among other things, on the extent to which the IT equipment is available at your workplace. You must provide an estimate of the extent of the commercial use.

State the deduction in box 58 in your tax assessment notice. You must first deduct the lower limit of DKK 6,700 in 2023 (DKK 6,600 in 2022).

Your expenses for professional journals or scientific works are deductible if they have been necessary in order for you to be able to perform your work in the course of the year, and if such journals or works constitute genuine professional literature.

You cannot get a deduction for expenses for popular science literature.

State the deduction in box 58 in your tax assessment notice. You must first deduct the lower limit of DKK 6,700 in 2023 (DKK 6,600 in 2022).

Normally, you are not entitled to deductions for expenses for clothing and food.

If you need to buy special clothing for your work (for example a uniform), you may be entitled to a deduction for the expense, but you cannot get a deduction for your clothing expenses just because your employer requires that you wear ‘nice' clothes (for example a business suit or a dress).

State the deduction in box 58 in your tax assessment notice. You must first deduct the lower limit of DKK 6,700 in 2023 (DKK 6,600 in 2022).

Normally, you are not entitled to deductions for expenses for health treatments. These may, for example, be expenses for a private hospital, physiotherapist, chiropractor or fitness centre membership.

In case of expenses for the prevention or treatment of work-related injuries or illnesses specifically caused by your work, your employer may pay the expenses without tax being levied on you.

Most employees cannot get a deduction for expenses for entertainment.

However, you may deduct entertainment expenses if, due to your type of pay (for example commission on sales), you have the opportunity to influence your income by paying entertainment expenses. This applies, for example, to travelling salesmen, sales representatives and sales drivers.

You are entitled to deduct 25% of the entertainment expenses. The expenses must have been necessary in order to acquire the income, and they must not be paid or covered by the employer as per account rendered.

The vouchers you use for documentation of your expenses must contain the following information: date, issuer, services rendered and, if possible, recipient and certification of the invoice or receipt (cash register certification). Restaurant vouchers must state the names of the participants in the gathering and why it was held.

If you as an employee have expenses for operating equipment, including depreciations on operating equipment which is also used for commercial purposes (i.e. mixed purpose), you are entitled to a deduction for the expenses for the commercial purpose.

If you sell mixed-purpose operating equipment at a price which is lower than the amount to which the operating equipment has been depreciated, you are entitled to deduct a proportionate share of the loss.

State the deduction in box 58 in your tax assessment notice. You must first deduct the lower limit of DKK 6,700 in 2023 (DKK 6,600 in 2022).

If you sell at a price that exceeds the amount to which the operating equipment has been depreciated, you must state a proportionate share of the profit in box 20 in your tax assessment notice.

Example:

You are a piano teacher and offer piano lessons in your home where you have a piano. Half of the time you spend at the piano is work and the other half is private. If you depreciate the piano by, for example, DKK 5,000, you are entitled to a deduction of DKK 2,500.

If the value has been depreciated to DKK 10,000 and you sell the piano for DKK 12,000, you must state DKK 1,000 in box 20.