More phones or work computers
If you need more than one phone or computer at your disposal to perform your job, you will not be taxed on their value. Otherwise, you will. The Danish Tax Agency (Skattestyrelsen) decides on a case-by-case basis if your work justifies more phones and/or computers.
If you do not need several phones at your disposal, you will be taxed separately on the expenses for more than one phone. Additionally, you will have to declare the amount as taxable B-income without labour market contributions. This also applies to computers including equipment and Internet connections.
Several employers
If you have several employers and, for example, one of them gives you a phone for private use and another one provides an Internet connection for private purposes, you will be taxed on a total of DKK 3,000 in 2022 (DKK 3,000 in 2021).
Only part of the year
If your phone is at your disposal for private use for only part of the year, you will only be taxed on an amount corresponding to the number of months you use it for private purposes. You do not need to do anything yourself.
Spouse discount available
You will be able to obtain a spouse discount if you live with your spouse at the end of the income year and if both of you have a free phone. The taxable value of free phone is reduced by 25% for each of you. It is a condition for the reduction that you and your spouse's total taxable value of the benefits prior to the reduction corresponds to at least DKK 4,000 in 2022 (DKK 3,900 in 2021). The reduction is calculated automatically.