The actual travel distance
You must use the actual travel distance between your official home address (the one registeret with the Danish national register) and your workplace. This does not have to be the shortest route.
If you take the train or the bus, the normal distance by car is applicable. If, for example, you pick up colleagues or drop off/pick up children, you should not include the extra kilometres.
Your route to your workplace may in some cases be longer than the route calculated by our system. In such cases, you must enter the distance yourself.
If the distance between your home and workplace is unusually long, you may be required to provide documentation.
No deduction for transport on non-working days
You should not include days off, holidays, sick days or days when you work from home. If we have calculated your deduction in the tax assessment notice, we set the number of working days/transport days at 216. This corresponds to a full working year with 6 weeks' holiday plus 6-8 working days without transport. If the number of printed working days is not correct, you will have to make a correction.
Use your official address
Your official address registered in the Danish national register (Folkeregistret) is considered your place of residence. If you are temporarily staying at a different place (like your holiday home, a hotel, with family or friends) you should calculate the deduction between your temporary place of residence and your work. However, your deduction cannot be any higher than the deduction you get for transport between your usual place of residence and your work.
Deduction for transport when carpooling
It makes no difference how you distribute the driving expenses. You can get a deduction even if you do not pay anything towards the transport.
If you commute across the Øresund Bridge or the Great Belt Bridge, however, only one person in the car is entitled to the additional bridge crossing deduction.
If you live in Sweden or Germany
You can also get a deduction for transport between home and work if you live in Germany or Sweden.