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Introduction to employee benefits

Employee benefits are benefits which are paid for by your employer and which you may use privately. There are different rules on how much tax you must pay, depending on the types of benefit.

  • Some benefits are tax exempt, for example work-related education and fruit schemes
  • Special rules apply to some benefits, for example free telephone, free residence, and free food and accommodation.
  • Benefits not specifically linked to your work and which have a total value of more than DKK 1,300 are taxable (for example, leisure trips and remunerations).
  • Other benefits specifically linked to your work are only taxable if their total value exceeds DKK 7,000.


For further legal information in Danish see our legal guide .