If your employer has provided you with a car which is available for private use, you have a company car (fri bil til rĂĄdighed). You must pay tax on this.

The rules are as follows:

  • The taxable amount is calculated as a percentage of the car's value plus an environmental supplement.
  • How much you use the car has no effect on the tax.
  • Your employer ensures that this information is stated in your tax assessment notice, and thus that you pay the tax.
  • You can enter the information in your preliminary income assessment yourself (if it is not already stated in the preliminary income assessment) if you would like to pay the tax on an ongoing basis during the year.

Enter the value of the company car in your preliminary income assessment, field 201

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

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