As an employer you must check that all conditions for giving a tax-free transport allowance are met.

Here you can read more about:

  • What you need to check
  • How to document what you have checked
  • Tables for transport allowance

As an employer you need to check the following information:

  • Purpose of transport
  • Destination and possible stops during transport
  • Date
  • Number of kilometres travelled
  • Calculation according to rates
  • Whether your employees travelled in their private vehicle.

If the transport of your employees does not meet the conditions, the allowance is considered A-income for the employees. In this case, the employee can claim a deduction for transport between home and work.

The payment of tax-free transport allowance and the employer’s check of documentation have to meet certain requirements.

The below information should both be stated in the employer’s bookkeeping records and be visibly checked by the employer, for instance by means of signature, stamp or correction of mistakes:

  • Purpose of transport
  • Destination and possible stops on the way
  • Date
  • Number of kilometres travelled
  • Calculation according to rates
  • Whether your employee travelled in his private vehicle.

You do not have to use a specific form, but it may be a good idea to use the same method each time you deal with transport allowance.

Please see our legal guide (in Danish) for further legal information.