Tax
If your employer does not pay your diet and accommodation then your employer may choose to pay tax-free travel allowance for diet, lodging and small necessities when traveling in connection with your work. If the employer does not pay your diet and accommodation or the tax-free travel allowance for board, lodging and small necessities, then you can deduct the money yourself in tax, over the tax return.
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Government rates for 2019:
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rate per day:
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Housing
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219 kr.
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Diet and other small items
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509 kr.
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To get these tax-free rates, your trip must meet the following requirements:
For a journey, it is a prerequisite that the employee has a temporary workplace, away from his normal residence and that he sleeps outside his home.
In addition, there are two factors that determine whether an employee is traveling: The distance and the work.
- The distance is judged based on whether the employee, by means of, for example, a car, bus or train, can travel between the usual residence and temporary place of work within a period of time, which makes it possible to sleep at his usual residence.
- The work. SKAT looks primarily at whether the work is temporary. The shorter the period, the more likely it is to be a temporary workplace. All construction will usually be perceived as temporary.
Read more in Danish
The Collective Agreement
In addition, the collective agreement also has some demands on the employer when you have to stay outside your home to work. Contact your union for more info on this.