Possibilities to have deductions for travel expenses

Three opportunities for deductions of travel expenses (for members of staff only)

  1. Tax free coverage of expenses/diets: Have to be approved by the head of the department. There is no limit on tax free coverage of expenses.
  2. Deduction on your income tax return: Max. DKK 25.000 pr. year (650 DKK/day) for food, small expenses and/or accommodation (standard rates or documented expenses). See above. Must keep accommodation in Denmark
  3. Coverage of expenses on account (efter regning): Have to be approved by the head of department. There is no maximum limit on coverage on account.

Important: If your expenses are covered on account, you cannot also get tax deductions.

On your income tax return (selvangivelse):

  • Deductions for travel expenses (food and accommodation): Section 53.
  • Transportation allowance (plane ticket e.g.) (Befordringsfradrag): Section 51
  • Coverage of further private work related expenses (conference fees e.g.).You only get deductions for the part of the expenses that exceeds DKK 5.500: Section 58.

The deduction must be reduced with the amount you have received in:

  • Tax free allowances for food and accommodation
  • Tax free scholarships for study trips abroad spent on food, small expenses and accommodation

Read more about deductions for travelling expenses on the SKAT website.