You are entitled to a deduction for double housekeeping or for food and accommodation if you have a temporary workplace. The maximum deduction is:

  • DKK 28,600 in 2020 (DKK 28,000 in 2019).

Change your tax assessment notice, box 53

Change your preliminary income assessment, field 429

You are entitled to deduct your actual expenses or to use standard rates.

Standard rates

Per day

How long?

Food:

DKK 521 in 2020

DKK 509 in 2019

No more than 12 months.

Accom-
modation:

DKK 223 in 2020

DKK 219 in 2019

As long as the workplace is temporary.

The deduction is granted per day and must be calculated from the actual time of departure. For return days, you can deduct 1/24 of the food allowance rate per commenced hour.

Example (2020 rates):

Your trip begins on Monday at 08.00 and end ends at Wednesday at 15.00.

Deduction for
accom-
modation

2 days (Monday and Tuesday) at DKK 223

Total DKK 468

Deduction for
food

2 days (Monday and Tuesday) at DKK 521

Total DKK 1,042

Deduction for
food

7/24 of DKK 509(Wednesday from 08.00-15.00)

Total DKK 152

Total deduction

DKK 1,662

Enter your expenses in your tax assessment notice, box 53, and in your preliminary income assessment, field 429.

Conditions

  • You need to have a temporary workplace.
  • The distance between your temporary workplace and your normal place of residence must be such that it is impossible for you to spend the night at your normal place of residence and travel back and forth every day.
  • You are not entitled to a deduction if your employer provides a tax-free travel allowance or covers your expenses as per account rendered.
  • You cannot get a deduction for double housekeeping and food and accommodation at the same time.

You can deduct DKK 400 a week without documentation. If you want a higher deduction, you need to be able to document your expenses.

Enter your expenses in your tax assessment notice, box 53, and in your preliminary income assessment, field 429.

Conditions

  • You must maintain double housekeeping for reasons related to Work.
  • Your work must be temporary (fixed term).
  • You must be married, cohabiting or a single parent.
  • The distance between the homes must be such that having to travel back and forth every day would not be reasonable.
  • You can use the deduction for double housekeeping for a maximum period of two years.
  • You cannot get a deduction for double housekeeping and food and accommodation at the same time.

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