Foundation grants

If a foundation grant is awarded for study/research trips abroad and to cover particular expenses, then the foundation grant is exempted from taxation. The following are considered valid expenses:

  • Documented travelling expenses between Denmark and the study/research country. If travelling in your own car or motorbike, the rates for deduction for travelling between home and workplace can be claimed.
  • Usual expenses for board and lodging, and minor necessities at the study/workplace. These expenses are calculated either as the documented actual expense or by standard rates. For 2012 the standard rates are:
    • DKK 455 a day for board (limited to 12 months at the same place) and
    • DKK 195 a day for lodging
  • Payment for classes, participation fees and the like, including courses in the language of the study state.

NOTE – Even though the the grant amount might cover expenses for accompanying wife and children, it is only the expenses of the PhD Scholar/researcher that are covered by the tax exemption.

The scholar will be liable to pay tax of the part of the grant that exceeds the expenses mentioned above.

Get help and advice regarding applications for external funding from the Research Support Unit at AU