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 1,100 are taxable (for example, leisure trips and remunerations).
  • Other benefits specifically linked to your work are only taxable if their total value exceeds DKK 5,600.

See your tax assessment notice, box 20

Change your tax assessment notice, box 20

You do not have to pay tax on certain benefits, for example:

  • Training and education expenses if they are of relevance to your work
  • The value of a parking space or Brobizz which you use in connection with your work
  • One-time office parties and events, free fruit schemes, etc.

  • Company car
  • Free telephone
  • Free residence
  • Free pleasure craft
  • Free radio and media licence
  • Free food and accommodation according to the rates of the Danish Ministry of Taxation
  • Food and accommodation not included in your salary/wage
  • Staff loans

If the benefits are not specifically linked to your work, you must pay tax on the benefits if their total value exceeds DKK 1,100. Enter the total amount in box 20 of your tax assessment notice.

Christmas gifts and gifts in kind

Christmas gifts from your employer in the form of gifts in kind with a maximum value of DKK 800 are tax exempt but are included in the calculation of the total value. If you have received a benefit of DKK 600 and a Christmas gift of DKK 800, you should declare DKK 600.

Benefits received as remuneration are fully taxable. If, for example, your employer pays for a leisure trip instead of giving you a bonus, you must pay tax on the leisure trip.

Leisure trips and air miles

If you combine a business trip with a leisure trip paid for by your employer, you must pay tax on the market value of the leisure trip. The same applies if your employer pays for a trip which is not sufficiently linked to your work. Log on to our self-service system E-tax (TastSelv) and enter the amount in box 20 of your tax assessment notice.

If you redeemed air miles which you accumulated in connection with the trips paid for by your employer, you must report the amount you should have paid to, for example, the airline, travel agency or hotel had you not redeemed the air miles. Log on to E-tax and enter the amount in box 20 of your tax assessment notice.

Employee benefits that are directly linked with the employee's work are tax exempt if the total value of similar benefits does not exceed a minimum amount of DKK 5,600. If the minimum amount is exceeded, you must pay tax on the full value of the benefits. If, for example, you are given employee benefits which have a total value of DKK 6,000, you must pay tax on the full amount.

Log on to E-tax to enter the amount in your tax assessment notice, box 20.

Employee benefits which are considered to be directly linked to your work may include:

  • Free food and drinks if you work overtime.
  • Free newspaper to be used in your work.
  • Free passes for public transport given for work-related transport and which may be used for other private transport between home and work.
  • Credit card schemes.
  • Driving licence (partially) paid for by your employer and used as part of your work.

Please see our legal guide (in Danish) for further legal information.