The coronavirus means that many people’s lives and financial situations have changed. As a result, their tax will be affected in 2021 and 2022. Below, you will find information about things you should be aware of.

If you need further information, please call us on (+45) 72 22 28 28 on Mondays 9-17, Tuesdays, Wednesdays and Thursdays 9-16 and Fridays 9-14.

What to correct?

See and correct your preliminary income assessment

Losing your job

If you lose your job, you should correct your earned income in field 201 of your preliminary income assessment. Changing your expected income from salary to unemployment benefits makes a big difference as you automatically get deductions on your preliminary income assessment when you earn an ordinary salary: job allowance, employment allowance and additional pension deduction.

If you start receiving unemployment benefits, you should also include these in your preliminary income assessment. You enter them in field 304. Search for the field or find the field 'Arbejdsløs/fleksjob' (Unemployed/flex job) under 'Oftest tilføjede felter' (Frequently added fields).

Read more about what to do if your income changes.

Reduced salary

If your salary is reduced, you should correct your earned income in field 201 of your preliminary income assessment as you automatically get deductions on your preliminary income assessment when you earn an ordinary salary: job allowance, employment allowance and additional pension deduction.

Generally, the compensation schemes of the COVID-19 aid packages are considered taxable income for the receiver and must be included in the taxable income in the tax return.

You are not entitled to a deduction for transport between home and work if you work from home. So, if you have fewer days than expected where you travel to and from work, you should change your deduction for transport between home and work in field 417 of your preliminary income assessment.  The same applies if you lose your job and you therefore do not travel to and from work.

Read more about deductions for transport between home and work.

If you normally have travel expenses (deduction for food and accommodation when you travel for business purposes) and this amount has changed, you should change it in field 429 of your preliminary income assessment.

Read more about travel expenses.

If, as a result of corona/COVID-19, you are working more from home (in your country of residence) than you used to, it could mean that you are liable to pay tax in both your country of residence and in the country where you work. As result, you should check your tax assessment notice and consider whether you need to make any changes for 2021.

Read more about commuters crossing the borders in times of COVID-19.

If you pay less into your private pension scheme in 2022 than the amount stated on your preliminary income assessment, you should change the amount in field 436 (for example private life pension schemes) or field 416 (for example private annuity and temporary old-age pension schemes) on your preliminary income assessment.

Can I get a deduction for electricity and Internet when I work from home?

No, you do not get a tax deduction for electricity and Internet.

Can I get a deduction if I use my own pc or phone when I work from home?

No, you cannot.

Can I get a deduction if I have a home office?

You are not entitled to a tax deduction if you have set up a temporary home office in connection with the corona crisis (e.g. in your living room, children's room or guest room).

However, you are entitled to a tax deduction if you have a permanent home office (which is not used for other purposes). Note that there is no deduction for the initial expenses up to DKK 6,300. Read more about deduction for home office

If you have additional expenses in connection with working from home during lockdown, you should speak to your employer.

As a result of the coronavirus, certain rules have changed and therefore you should be especially aware of the following:

Living in Denmark and working abroad

Reduced tax on non-Danish earned income

Read more (in Danish) about the changes that may affect you if you live in Denmark and work abroad

Extended rules for limited tax liability

Full tax liability and extended rules for limited tax liability in the period affected by the coronavirus 

Read more about the extended rules for limited tax liability

Employed under the tax scheme for non-Danish researchers

If you are employed under the tax scheme for non-Danish researchers, you should be aware of changes to that scheme.

Read more about changes to the tax scheme for non-Danish researchers