The following terms apply to the tax deduction for household services etc.:

  • You have to be subject to general tax liability in Denmark and you must have turned 18 by the end of the year in which the work was carried out.
  • The deduction is per person per household. Spouses and cohabiting partners with joint finances may split the deduction as they wish, regardless of who paid for the services.  Each spouse/cohabiting partner is entitled to a tax deduction for household services of DKK 6,200 in 2020 (DKK 6,100 in 2019) and DKK 12,500 in 2020 for renovation services (DKK 12,200 in 2019). The amount is not automatically transferred between spouses so you both have to enter your share.
  • Children aged 18 or more living at home may claim the deduction if they have paid for the service themselves.
  • To get a tax deduction, the amount must be paid by dankort, MobilePay or online banking.  Cash payments are not tax deductible.
  • You have to live in your all-year residence while the work is ongoing to get a deduction.
  • Even if you have an all-year residence as well as a holiday home, you are entitled to a maximum tax deduction for household services of DKK 6,200 in 2020 (DKK 6,100 in 2019) and DKK 12,500 in 2020 for renovation services (DKK 12,200 in 2019).
  • You are only entitled to a deduction for maintenance and renovation of an existing all-year residence or holiday home. In other words, you cannot get a deduction for new builds.
  • You are not entitled to a deduction for expenses related to work for which you have received a subsidy according to other public schemes.
  • You are not entitled to a deduction for expenses related to work carried out by individuals whose permanent address is at the house undergoing work.
  • You must have an invoice (from a business) or a written statement (from an individual) documenting the work, and you have to pay for it electronically, regardless of the size of the amount.
  • You have to pay for the work carried out before 1 March the following year (for example, work carried out in 2018 must have been paid for no later than 28 February 2019).

Renovation services must be carried out by a VAT-registered business. Non-Danish businesses must be registered for VAT in Denmark and appear in the Register of Foreign Service Providers (RUT).

Read more in Danish about Selling services with a tax deduction (business)

Search for VAT numbers in Denmark

Search for VAT numbers in the EU/EEA

Look up in the RUT Register (www.virk.dk - Danish only)

Services like cleaning and babysitting may be carried out by private individuals who must fill in a service statement or the like. They need to be 18 years old at the end of the income year and have full tax liability in Denmark.

Read more about Selling services with a tax deduction (individuals)

Form: Service statement

  • Transfer to the supplier’s account via bank or online bank
  • Card payment via the supplier’s website or card terminal
  • Giro transfer form (girokort) 
  • MobilePay.

You can only deduct the share of your excess corresponding to the labour costs' share of the bill. You need to document that you have paid an excess. 

Example:
Deduction for household services etc.  DKK
Total bill:   50,000
Of which labour costs: 20,000
Your excess:  3,000
You may deduct:
DKK 3,000 x DKK 20,000 /DKK 50,000 =
1,200

Example:

Total bill:  

DKK 50,000

Of which labour costs:

DKK 20,000

Your excess: 

DKK 3,000

You may deduct:
DKK 3,000 x DKK 20,000 /DKK 50,000 =


DKK 1,200

You cannot have an income from solar cell panels or wind turbines for private while also deducting services for the same installation. Read more in Danish about what to do if you both have an income and deduct services at the website of the Danish Energy Agency (Energistyrelsen).

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