Free food and accommodation
You're subject to tax on food and accommodation if your employer pays for you. If you're travelling or working from a temporary workplace, other rules apply.
Coffee, tea, free fruit schemes and canteen contributions are tax exempt.
If the value of food and accommodation is not included in your tax assessment notice, box 11, you should enter it yourself in box 15.
If you have ordinary food and accommodation expenses, you may use the rates below to calculate the value of food and accommodation.
For further legal information in Danish see our legal guide .