Work-related travel deductions

You're only entitled to the deduction if you meet all the following conditions:

• Temporary workplace: You're away on a course, conference or work on a project away from your normal workplace. It could also be fixed-term employment.
  
  
• You can't make it home: The distance between your temporary workplace and home must be so long that you can't possibly commute every day.
  
  
• Away for at least 24 hours: You need to spend at least 1 night away.
  
  
• You pay yourself (all or some of it): Your employer doesn't cover all expenses for food and accommodation, and you don't get paid full tax-free travel allowance.
  
  
• You don't rent out your home: You can't get a deduction if you rent out your home while you're away.

When you claim your deduction in E-tax (TastSelv), you don't have to submit documentation. But you may be requested to document that you're entitled to the deduction if you're being checked.

Make sure that you can document:

• Where you worked: Keep your employment contract, time sheets or similar to prove that the workplace was temporary.
  
  
• The address: State exactly where you worked, so that the distance and time of travel can be checked.
  
  
• Your permanent home: Keep your receipts (for rent for example) showing that you still paid for your home while you were away.
  
  
• Employer coverage: Get a statement/confirmation from your employer listing if and and how much you were paid towards food and accommodation.
  
  
• Number of days of travel: Keep documentation for when you travelled to and from the workplace (it could be tickets, employment contracts, time sheets, etc,).

You have to calculate the total amount entitling you to a deduction before you claim it in E-tax (TastSelv).

You can either use the standard rates or get a deduction for your actual expenses:

• Standard rates (subsistence allowances): You get an allowance for a fixed amount per day, no matter what your expenses are.
• Actual expenses: You get a deduction for the expenses stated on your receipts for food and accommodation for example. 

If your employer paid you tax-free travel allowance and this allowance is less than the standard rates, you're entitled to a deduction for the difference. You have to state the actual difference in E-tax.

How to calculate hours and days

Overnight stay: The deduction for overnight stay only apply to the full days/nights of your stay. If you're away for a day and a night and a half day, you only the deduction for 1 day/night.

Food and small necessities: If your travel is more than one day/night, each hour counts. You get 1/24 of the rate for each hour or part thereof. If, for example, your travel was 36 hours, you get a deduction for 24 hours + 12 additional hours (12/24 of the daily rate = 0.5 of the daily rate).