Deduction for home improvement services and household services for cross-border workers

Home improvement services for cross-border workers must be carried out by a business registered for VAT in an EU/EEA country, and household services may also be carried out by a person who had turned 18 at the end of the income year and who was subject to full tax liability in an EU/EEA country.

As a cross-border worker, you must have an invoice (from a business) or a written statement (from an individual) documenting the work.

The documentation must contain the following information:

• Type of work
• Labour costs
• Danish CVR no. of supplier (business reg. no. or VAT no.) (businesses)
• Civil reg. no. (CPR) of service provider or similar international personal identification and full name and address (individuals)
• Dates when work was carried out
• Address where work was carried out

The work must be paid electronically, and the payment must be documented by bank statements or receipts.

You can claim the tax deduction for home improvement services and household services in two ways:

1. Log on to E-tax (TastSelv)
   Select ’Ret årsopgørelsen/oplysningsskemaet’ (Change your tax assessment notice/tax return).
   For Danish property: Calculate the total labour costs for home improvement services by using the calculator next to box 460.
   For non-Danish property: Select ’Grænsegænger med fradrag’ (Cross-border worker with deduction), open the section and enter the total labour costs for home improvement services in box 460.
2. Fill in box 460 of the form ‘Supplement to tax return for taxpayers with limited tax liability’ and send it to us along with your tax return.

Form: Supplement to tax return for taxpayers with limited tax liability