Deductions for food and accommodation

You can claim a deduction for food and accommodation according to the travel rules if you have a temporary workplace. You must meet certain conditions in order to get a deduction.

Who can get tax deductions for food and accommodation?

PhD scholars and researchers who are residents of Denmark while abroad.

Conditions

  •  You have a home available in Denmark while abroad.
      The home is not  considered available, if
    •  the home is subleased
    •  the home is lent to somebody
  •  You must be sent abroad by your Danish employer
  •  The stay abroad has to be temporary
  •  The distance between your home in Denmark and your workplace abroad
      must be so that you cannot possibly spend the night at your home in
      Denmark
  •  You must first pay for the expenses for food and accommodation

The rates

The deduction must be reduced with:

  • Tax free allowances covering food and accommodation
  • Tax free study travelling grants covering food and accomodation. 

Remember: there is a maximum deduction limit of DKK 26,800 (2017 rates) on your income tax return for food, accommodation and small expenses.

Remember: to save receipts. If you have your expenses covered on account, you must keep receipts if your expenses for food, accommodation and small expenses exceed the standard rates.

Who cannot get tax deductions for food and accommodation?

  • PhD scholars – SU
  • PhD scholars  – no place of residence in Denmark while abroad

How to fill out the tax return 

  • Log-on to the Danish Customs and Tax Administration website with your Nem-ID or code from the Danish Customs and Tax Administration
  • Open your income tax return
  • Add in field 53 (travel expenses): the yearly amount of deductions earned for food and accomodation (remember the maximum deduction limit)

Further information

Read more about travel deductions, allowances, food and accommodation on the the Danish Customs and Tax Administration website