Food and accommodation and double housekeeping

You are entitled to deduct your actual expenses or to use standard rates.

Conditions for obtaining a deduction for food and accommodation 

• You need to have a temporary workplace.
• The distance between your temporary workplace and your home has to be so long that you can't possibly travel the distance back and forth every day. It is the job you perform at the temporary workplace and the distance you have to travel that decide if you need to stay the night somewhere else than at home.
• The deduction is per day and is calculated from the actual time your trip starts. The day your trip ends you can deduct 1/24 of the food rate per hour or part thereof.

You are not entitled to a deduction if:

• your employer provides a tax-free travel allowance or covers your expenses as per account rendered.
• You get a deduction for double housekeeping.

You can deduct DKK 400 a week without documentation. If you want a higher deduction, you need to be able to document your expenses.

Enter your expenses in your tax assessment notice, box 53, and in your preliminary income assessment, field 429.

Conditions for obtaining a deduction for double housekeeping

• You must maintain double housekeeping for reasons related to work.
• Your work must be temporary (fixed term).
• You must be married, cohabiting or a single parent.
• The distance between the homes must be such that having to travel back and forth every day would not be reasonable.
• You can use the deduction for double housekeeping for a maximum period of two years.

You are not entitled to a deduction if

• your employer provides tax-free travel allowance or pays for your expenses as per account rendered.
• you get a deduction for food and accommodation.