Before your tax is calculated, certain amounts are deducted from your income. Your deductions are stated in your preliminary income assessment/tax card.
Read more about various tax deductions when working.
Food and accommodation
If your employer does not pay for your food and accommodation, you may be entitled to a deduction if:
- your job is temporary, strawberry picking for example
- your place of work changes, different building sites for example
- you cannot possibly stay in your home due to the distance between work and home.
Enter the expenses for food and accommodation in your tax assessment notice in box 53.
Read more about tax deductions and food and accommodation.
Deduction for transport between home and work
If you have more than 24 km to and from work (that is more than 12 km each way), you are entitled to a deduction for transport between home and work no matter what means of transport you use. However, if your employer pays for your transport, you are not entitled to the deduction.
Enter your deduction in your preliminary income assessment, field 417, or in your tax assessment notice, box 51.
See rates and how to calculate your deduction for transport between home and work.
Transport between your home country and your Danish work place
Your tax liability determines whether you are entitled to a deduction.
Deduction for transport between home and work for non-Danish employees
Transport between your home in your home country and your workplace:
Your tax liability dictates whether you are entitled to a deduction.
= Not entitled to a deduction= Entitled to a deduction
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- Working in Denmark
- Residing in Denmark or staying in Denmark for more than six months
- Personal and economic interests in Denmark
- Possible spouse or cohabiting partner living in Denmark
= Full tax liability
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- Working in Denmark
- Residing in your home country and often travelling to work between Denmark and your home country
- Personal and economic interests in your home country
- Possible spouse or cohabiting partner living in your home country
= Limited tax liability
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- Working in Denmark
- Residing both in your home country and in Denmark
- Personal and economic interests in your home country
- Possible spouse or cohabiting partner living in your home country
= Dual residency - your home country is your place of residence
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- Working in Denmark
- Residing both in your home country and in Denmark
- Personal and economic interests in Denmark
- Possible spouse or cohabiting partner living in Denmark
= Dual residency - Denmark is your place of residence
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Please note that you should be able to document travels to your home country so it is important that you keep receipts etc. as documentation. Enter your deduction for transport between home and work in box 51 in your tax assessment notice.