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7.1ÌýÌýÌýÌý Subsistence and accommodation allowances

The Danish Tax Authority released the 2025 guidance on the tax-free allowance for travel expenses here.

Whether someone is required to work away from home is a question of fact and determined by the circumstance of the cases. There must be distance between the usual home (habitual residence) and the temporary workplace (Tax Assessment Act, s 9).

If an individual chooses to stay away from home for convenience, then such a choice is unlikely to qualify as business travel unless the distance from home is such that the choice to stay away is necessary. For further discussion of the distance rules see Legal Guide, CA7.1.2.

Note that where an employee resides both in their home country and in the vicinity of the temporary place of work in Denmark (such as cross-border commuters), then they do not meet the distance rules. They are not travelling if the residence in Denmark is the employee's usual residence. This is because the employee can spend the night at their usual residence in Denmark. If questioned, it