travel allowance denmark

What is a travel allowance?

travel allowance denmark

Aske Buemann

CEO & Co-founder

travel allowance denmark

Travel deductions are one of the most overlooked deductions. Epinion has found that almost 1 million Danes miss out on the deduction every year. This corresponds to up to DKK 11 billion a year in travel deductions that are not reported to Skat.

The same survey found that 42% of Danes travel for work each year. Even if you travel for just one day, you can get up to DKK 728 per day in deductions (in 2019). Even if the employer covers both meals and hotel, there can still be money to be made. We will come back to this further down in the article.

In this article we will go through:

  • What travel deductions are
  • Cases where your employer already covers your expenses
  • Other conditions to be aware of
  • Whether you can get deductions yourself

Travel allowance is a deduction you can get if you have been traveling for work. It is intended to cover the extra expenses you may have in connection with the trip. the trip.

This can cover anything from paying for your own accommodation, to paying for individual meals, or simply paying for the train ticket to the airport or a bottle of water.

Want more money back in taxes?

It only takes 15 minutes to try TaxHelper and you'll get an average of DKK 2,704 extra back in tax At the same time, you only pay if you get a tax saving.

travel allowance denmark

What if my employer gives me an 'allowance' or 'subsistence allowance'?

Some workplaces choose to pay so-called "tax-free travel allowances" or "per diems". This means that your employer pays an amount directly into your bank account based on an estimate of your expenses.

It is particularly important to check whether you have been paid enough by your employer. If they pay less than the tax authorities' own rates, you can still get a deduction.

There are also cases where the employer has only reimbursed you for meals (board) and hotel (accommodation) but not for so-called "small necessities". You will still be able to deduct these.

If you have been organized enough to keep your receipts, you can also claim a deduction if you ended up having more expenses than your employer expected.

Find out how to check if you have money to claim at the bottom of this article.

What if my employer reimburses my expenses? Or I have a company card?

Some workplaces choose to reimburse your expenses instead. If this is the case for you, there are still several things worth checking. Even if your employer has paid all your expenses, you may be entitled to a deduction for "minor necessities". This is calculated per day of travel and can quickly add up over a year. You can also claim a deduction if there are meals or other travel expenses that your employer does not reimburse, but you still have the receipt.

If you have a company card instead, the same deduction for "small necessities" applies. So even if your employer has paid for everything through the company card, you can still claim a deduction for every single day you've been away.

What else should you be aware of?

The travel deduction has several other conditions, some of the most important being

  • Your journey must last at least 24 hours
  • You cannot stay overnight in your own home
  • You cannot claim a deduction if it is unpaid work, for example if you are a volunteer
  • You must pay by the hour on the day of departure and return

See if you can get a tax refund in just 15 minutes.

In TaxHelper, we help you find the deductions you're entitled to. You answer a few simple questions that take just 15 minutes to complete. Then we report the deductions, and you get an extra DKK 2,704 back in tax. At the same time, you only pay if you get a tax saving.

start today

Other posts you might like

travel allowance denmark

What is the driving deduction?

The driving deduction is one of the most used deductions, but also the one we see most miss.

travel allowance denmark

Deductions for the purchase and sale of a home

If you have bought or sold a home, there are several deductions to be aware of.

travel allowance denmark

What are deductions for 2 year loans?

The deduction is for consumer loans, quick loans, overdrafts, etc. that must be paid back within 2 years

Denmark Per diem

Compliance > Denmark > Per diem

Get monthly compliance updates in your inbox

Please be aware that this resource is informational only, and many external factors, unique to your company might apply. Each company must make their own decisions about how they meet their tax obligations.

Maximum daily allowances

Food and petty acquisitions allowance, accommodation allowance.

In Denmark, employers can pay their employees per diems (i.e. daily allowances) as compensation for expenses incurred while they are on a business trip.

Per diems are not considered part of an employee’s pay and are thus tax-free if:

  • Overnight:  The employee spends the night away from home;
  • At least 24 hours:  The employee must be away for at least 24 hours;
  • Distance:  The employee is not able to travel between the normal place of residence and the temporary workplace which makes it possible for the employee to spend the night at home;
  • Business trip:  It should be a business trip. This includes situations where the employee is: a) required to be on call and therefore has to stay at or in the vicinity of the temporary place of work during the on-call duty period; b) required to remain at a specific location in the evening because the extracurricular activities taking place in the evening serve a work-related team-building purpose; c) working long or variable hours so that there is a short period between the end of a working day and the start of the next;
  • Up to a maximum amount:  The allowance is only tax-free up to a maximum amount, which is explained below.

Reimbursements or daily allowances that do not fulfil the requirements are considered taxable income, as well as the amount that exceeds the maximum amount of daily allowances set out above.

Domestic business trips

These are the maximum tax-free allowances per day for domestic travel:

You can find them on the Danish Customs and Tax Administration ‘s website.

International business trips

In principle, the maximum tax-free daily allowances for international business trips are the same as for domestic business trips. However, some countries have other rates for the food and petty acquisitions allowance, which you can find at the end of this article.

If you work outside Denmark, your annual deduction for travel expenses including other possible deductions relating to your non-Danish salary may not exceed your non-Danish salary which is taxable in Denmark or exceed DKK 31,600 in 2024 (DKK 30,500 in 2023).

The food allowance is paid on a per-day basis. This means that the tax-free food allowance is triggered when the employee has been travelling for 24 hours. Therefore, allowances are payable for each hour of travel.

Example: If, for example, you have travelled for 20 hours, you can’t obtain a tax-free allowance. If, on the other hand, you have travelled for 40 hours, you can get the daily rate plus 16/24 of the daily rate.

If the employer provides the employee’s meals during the business trip or the employee gets meals for free (e.g. included in the hotel), the tax-free allowance should be reduced. Deductions are made according to the following table:

12-month limitation

The employee can only get a tax-free allowance for food and petty acquisitions at the standard rate during the first 12 months in which the employee is working at a temporary workplace. Holidays, days off, business trips or sick days do not count towards these 12 months.

Switch of workplace

A new 12-month period, therefore, begins if an employee switches to a new temporary workplace, which is located at least 8 km from the former workplace via normal transport routes even though he or she keeps working for the same employer on the same work project.

The 12-month limitations do not apply when the temporary workplaces are moved in line with the performance/completion of the work, such as with motorway, bridge and railway projects. The 12-month limitation also does not apply if the temporary workplace is constantly moving, e.g. in connection with working on board ships. In these cases, the employee can get tax-free per diems after the first 12 months.

Return to previous workplace

If the employee returns to a previous workplace where he or she has worked temporarily, a new 12-month period will start if the employee has worked for a period of at least 40 consecutive working days at the other workplace.

This means that the employee must have worked for a minimum of 40 consecutive working days at the second workplace. Holidays, days off, business trips or sick days are not included in the 40 working days.

The maximum tax-free daily allowance for accommodation is DKK 246 for 2024 (2023: DKK 238).

No accommodation allowance is provided to the following individuals:

  • Individuals that receive B-income. B-income is income on which tax and labour market contributions ( AM-bidrag ) have not been withheld by your employer, for example, if you work freelance or have been paid a fee for giving a concert or a lecture;
  • Individuals who transport goods or people;
  • Individuals that work on board ships, fishing vessels, aircraft and facilities that are used for the exploration and exploitation of natural resources.

Bulb Icon

You can easily download the per diem list for Denmark in Rydoo. Learn more .

International business trips: list of rates (2024)

Source:   Circular on rate regulation for business trips in 2024

You can find the previous rates for 2023 here .

Last changed 2023-12-20

Accept cookies

This website uses third-party cookies for visitor statistics and questionnaires. By clicking ‘Accept cookies’, you consent to our use of cookies, and the banner will disappear. By clicking ‘Decline cookies’, we will only use the essential technical cookies that are necessary for the website to work properly. You can always cancel your cookie consent on the page ‘Cookies and lifeindenmark.dk’.

  • Read more about how lifeindenmark.dk handles your personal data
  • Cookies and lifeindenmark.dk

Life in Denmark logo

  • Digital Post

Holiday allowance

You can claim your holiday allowance digitally You can claim your holiday allowance digitally

travel allowance denmark

Claim your holiday allowance

View and claim your regular holiday allowance (mitid).

You apply for disbursement of your holiday allowance on the self-service page. You can also see the holiday allowance you are owed at any time.

  • If you cannot apply for holiday allowance digitally

You can apply for disbursement of your holiday allowance in other ways.

You can take a picture of the form and send digitally.

  • Send via the digital form

How much regular holiday allowance have I earned?

You can always see the holiday allowance you have earned on your self-service page.

  • See your holiday allowance

Your employer calculates your holiday allowance. In general, you accrue 12.5% of your salary in holiday allowance. This complies with 2.08 days of holiday for every month that you are employed.

If your employment is shorter than one month or if there are days during a month that you do not accrue entitlement to holiday, you accrue 0.07 days of holiday for each day you are employed.

Holiday allowance from FerieKonto

FerieKonto administrates holiday allowance for all employees that are not included in a collective holiday arrangement. Read more about when your employer is to pay holiday allowance to FerieKonto here, if FerieKonto is to disburse your holiday allowance:

  • Payment of holiday allowance to FerieKonto

When do I get my holiday allowance?

As a general rule, you must take holiday in the right holiday year to claim your holiday allowance.

The first day of holiday must be on or after 1 September.

If you have applied for holiday allowance from FerieKonto, you will receive your allowance approx. four working days after you applied via the online self-service. This also applies if you enter the holiday retrospectively. Your holiday allowance will not be disbursed until one month before your first day of holiday at the earliest. The money will be paid into your NemKonto.

If you have applied for holiday allowance from your employer or another holiday fund, the time it takes before your holiday allowance is disbursed may vary. For more information, contact the company which is to disburse your holiday allowance.

You can see the name of the party which is to disburse your holiday allowance by logging onto your self-service page.

If you cannot apply digitally

If you do not have MitID, you can apply for disbursement of your holiday allowance in other ways. It depends on the party which disburses the holiday allowance. Read more:

If you have been prevented from taking holiday (MitID)

You have to take your holiday to get your holiday allowance.

If you have been prevented from taking holiday up until 31 December 2023, you can transfer the amount of prevented days to the following holiday period. You can maximum transfer four weeks of prevented holiday.

You can be prevented from taking holiday for these reasons:

  • You are on sick leave or forced admission.
  • You are taking maternity/paternity/adoption leave, but not childcare leave.
  • You have been involuntarily committed.
  • You are resident outside of Denmark and are not covered by the Danish Holiday Act.
  • You have become self-employed.
  • You have become a stay-at-home parent/spouse/partner.
  • You have been elected mayor, taken up a ministerial appointment or similar position of trust.
  • You are serving a custodial sentence in a prison.
  • You are involved in an industrial dispute which is notified and lawfully concluded.
  • You are doing military or other similar service.
  • Deployment by the Danish Armed Forces or the Danish Emergency Management Agency to participate in conflict preventing, peace-keeping, peace-building or humanitarian assignments.  
  • You have no holiday allowance to cover your holiday due to a dispute between you and your employer over a holiday allowance claim – provided that you have filed the claim before the end of the holiday year.
  • You are attending to a close relative who is ill or dying and are therefore on leave, or you have for a limited period of time been awarded compensation for loss of earnings, pay or other remuneration under the Social Services Act.
  • You served within the Ministry of Defense or police due to war, disasters or other extraordinary circumstances.
  • You have completed required work for public safety or health reasons within the regional and municipal healthcare system, the homecare system or at nursing homes under very extraordinary circumstances when a disease is categorised as being a critical societal threat pursuant to the Danish Epidemic Act’s section §2,6.

Reasons such as severe pressure of work or a change of job are not valid reasons for being prevented from taking holiday.

  • Transferring holidays due to a holiday hindrance for unemployed

Transfer of holiday

The main rule is that holidays must be taken from 1 September to 31 December the following year. If you are unable to do so, you can agree with your employer that you will transfer accrued holidays in excess of four weeks to the next holiday-taking period.

The holiday does not have to be accrued in the company at which you are now working. If you have accrued the holiday allowance from another employer, it is your current employer you must make an agreement with on the transfer of holidays.

Please note that you may be covered by a collective agreement that imposes other rules on transferring holidays to the next period. You can contact your labour union if you are in doubt about what is in your collective agreement.

If you wish to transfer holidays to the next holiday-taking period, you must first make a written agreement with your employer.

Please note that you must take transferred holidays before taking other accrued holidays. Even if you have transferred holidays, you are not entitled to take a primary holiday of more than three consecutive weeks.

I have unused holiday in excess of 4 weeks

You have accrued holiday in excess of 4 weeks (former 5th week of holiday) if you have been employed for more than 9.5 months during the holiday year from 1 September to 31 August. 

The disbursement of holiday in excess of 4 weeks – prior to 31 December

 If you have not taken all of your holiday before 31 December (the end of the holiday taking period), you can enter into a written agreement with your employer regarding the disbursement of the part of your holiday that exceeds 4 weeks. You can enter into a written agreement without taking the holiday.

It is not your right to get holiday in excess of 4 weeks disbursed ahead of time. You and your employer have to enter into a written agreement regarding the disbursement. You have to be employed when you enter into the written agreement.

When you choose to have holiday in excess of 4 weeks disbursed, you no longer have the right to take the remaining holiday within the holiday taking period. Similarly, your employer cannot notify you to take the remaining holiday within the holiday taking period. 

You can order your holiday allowance with “I have holiday in excess of 4 weeks and am employed” (jeg har ferie ud over 4 uger og er i et ansættelsesforhold) as the reason, if you meet the requirements for disbursement of holiday in excess of 4 weeks.

If you have received public benefits during the holiday year, you must declare which public benefits you have received and how many days you have received them. This is because the number of holidays you can get disbursed will be reduced by the number of days you have received public benefits.

Please note that you cannot get holiday in excess of 4 weeks disbursed if you have already entered into an agreement with your employer regarding the transfer of your holiday to the next holiday taking period. 

The disbursement of holiday in excess of 4 weeks – after 31 December 

Generally, you will automatically get holiday in excess of 4 weeks disbursed if you have unused holiday that has not been transferred when the holiday taking period ends on 31 December. The holiday must be disbursed to you at the latest 31 March after the holiday taking period. 

In order to get your holiday automatically disbursed, you must have been employed full-time with your current employer for the duration of the holiday taking period (from 1 September to 31 December the following year).You can request the disbursement of holiday in excess of 4 weeks yourself if you have not been employed by the same employer during the totality of the holiday taking period.

Public benefits during the holiday taking period

If you have received public benefits during the holiday taking period, you must disclose which public benefits you have received and the number of days you have received them. The reason for this is that the number of holidays you can get disbursed will be reduced by the number of days you have received public benefits.

You must request the disbursement of your holidays before 30 September after the holiday taking period if you have received public benefits. 

You apply for disbursement of your holiday allowance on the self-service page. If you do not have MitID, you can apply for the disbursement of holiday in excess of 4 weeks by filling out the following form: 

  • Application for disbursement of excess holiday

You can take a picture of the form and send it digitally.

  • Send a message to FerieKonto

Who should I contact if I have any questions?

If you believe there are errors in the amount or the number of days of holiday, you must contact the employer from which you earned the holiday allowance, because the errors can only be corrected by the employer.

If you have any questions about disbursement of your holiday allowance, you must contact the party which is to disburse the holiday allowance.

If you are unclear about where your holiday allowance is deposited, you can log on to your self-service page to see which company is listed under ’Udbetaler’ (Disburser).

Maternity/paternity benefits

When on maternity/paternity leave or adoption leave, you will accrue holidays if you get the entirety or some of your salary paid by your employer. Even if your employer is only getting partial reimbursement from Udbetaling Danmark – Public Benefits Administration, you are still entitled to paid holiday.

You also accrue holidays if there are periods where you only get paid pension from your employer. The pension contributions are considered as part of your salary.

You do not accrue holidays if you are only getting paid maternity/paternity benefits. However, you may be able to get holiday benefits.

Getting holiday allowance during maternity/paternity leave

When you take the holidays that you have accrued during your maternity/paternity leave or adoption leave, the payment will depend on whether you are working for the same employer that you accrued the holidays with.

If you take paid holidays and you are working for the same employer, you are entitled to receive your usual salary during the holiday period.

However, if you have been dismissed/resigned, your employer must report and pay your holiday allowance when your employment ends.

If you have received maternity/paternity benefits during your leave period, you must contact your unemployment insurance fund.If you work part-time and are on maternity/paternity leave or adoption leave, you will accrue paid holidays if you are paid for every working day of the month.

If you are not paid for the days where you take your leave, then you will not accrue holidays from these days. You accrue 0.07 days of paid holiday per day of paid employment.

You cannot take holiday when on maternity/paternity leave or adoption leave. If your leave begins during your holiday or if you get a pregnancy-related illness during your holiday, then you can interrupt your holiday and take the rest at a later date.

If you have partially resumed work and are working full-time days, you can take your remaining holidays on the days that you are working. You cannot take your primary holiday of 15 days, as this must be taken in a consecutive period.

Example: You have resumed full-time work from Monday to Wednesday. You are on maternity/paternity leave on Thursday and Friday. You can therefore take your remaining holidays on Mondays, Tuesdays or Wednesdays.

You can transfer up to four weeks of holiday if you are prevented from taking a holiday due to maternity/paternity leave or adoption leave all the way up to the end of the holiday taking period which expires on 31 December. It is your employer that must notify Feriepengeinfo about how many days of holiday to transfer. Your employer must notify of this before 31 January after the period has ended.

Please note that if you have been prevented from taking a holiday due to maternity/paternity leave or adoption leave in the period from 1 May 2020 to 31 August 2020, then your holidays have automatically been transferred to be held in the period from 1 September 2020 to 31 December 2021.

In the event of long-term maternity/paternity leave or adoption leave, in some special situations you will be able to get the holidays paid out instead of transferring them.

In order to get the holidays paid out, it is a requirement that you are prevented from taking your holiday due to maternity/paternity leave or adoption leave in two holiday-taking periods in a row. If, for example, you are prevented from taking holiday before the first period expires on 31 December, and you can then take the holiday in the subsequent period, you will not be able to get the holidays paid out.

You must therefore be able to document that you have been prevented from taking your holiday due to a long-term maternity/paternity leave or adoption leave in two consecutive holiday-taking periods.

Example: A pregnant wage earner with paid holiday gets complications during the fourth month of pregnancy on 1 November 2021. She is then on sick leave until birth on 1 March 2022 and is on maternity leave up until 31 December 2022. When she got sick, she had taken three weeks of holiday and therefore had 10 days left of accrued but unused paid holiday.

Five of the excess holidays can be transferred as a prevented holiday in the first holiday-taking period and when the second holiday-taking period expires, i.e. on 31 December of the year in which the child was born, the holidays can be paid out.

About holiday allowance

You accrue holiday allowance from September to August the following year (12 months). You can use the holiday allowance from September, the year you start to accrue holiday allowance, to December the following year (16 months). The Holiday Act allows you to take your holiday as soon as the month after you have earned it e.g. the holiday allowance you accrue in September you can use in October. 

Holiday allowance may consist of:

  • paid holiday and holiday supplement
  • payment in lieu of untaken days of holiday

Paid holiday and holiday supplement

If you are entitled to paid holiday, you will receive your usual pay when you take holiday. In addition, you are entitled to a holiday supplement of 1% of your pay from September to August. There are two ways of getting the holiday supplement disbursed:

  • You can get the holiday supplement for the first nine months disbursed with your pay for May and for the remaining three months with your pay for August.
  • You can get the holiday supplement disbursed, when your holiday begins.

Paid holiday and holiday supplement is managed by your employer.

Payment in lieu of untaken days of holiday

Employees who do not get paid holiday may have earned entitlement to payment in lieu of untaken days of holiday. When you have earned entitlement to payment in lieu of untaken days of holiday, you can claim an amount corresponding to the number of days of holiday you take. At lifeindenmark.dk you can see the payment in lieu of untaken days of holiday you have earned.

If you leave Denmark

If your leave Denmark and stop working for a Danish employer, you can have all your holiday allowance disbursed without taking a holiday.

  • Holiday allowance if you leave Denmark

Legislation

  • The Danish Holiday Act (in Danish)
  • Lov om ændring af lov om ferie og forvaltning og administration af tilgodehavende feriemidler 
  • Bekendtgørelse om ferie
  • Bekendtgørelse om feriehindringer

Old legislation

  • Ferieloven (gammel lov)
  • Bekendtgørelse om ferie (gammel lov)
  • Bekendtgørelse om FerieKonto (gammel lov)
  • Bekendtgørelse om Feriepengeinfo (gammel lov)

Written by FerieKonto and Feriepengeinfo

  • Contact FerieKonto
  • Contact Feriepengeinfo
  • Contact Feriesagsteamet
  • Your Europe
  • Information services survey

Your Europe

Travel expenses in Denmark

The Bezala travel expense app allows you to apply for local per diems and mileage allowances defined by the Danish Tax Agency.

In Denmark, Bezala supports VAT rates, expense reimbursements, mileage allowances, and per diems. 

Mileage allowance in Denmark for the year 2024

When driving your own car for business use, the basic tax-free mileage allowance is DKK 3,79 / km  when other travel costs are not reimbursed. Bezala fully supports mileage allowances in Denmark.

Per Diem in Denmark for the year 2024

Accommodation:  DKK 246

The Danish Daily allowance consists of accommodation compensation, as well as compensation for food and petty acquisitions. No daily allowance is paid for trips lasting less than 24 hours, but the actual costs can be compensated by reimbursements or by providing the employee with free meals. The employer must check the purpose of the business trip, the travel dates, the amount of the travel allowance and other important information about the business trip, so that the allowance can be paid tax-free. Bezala is a great solution for purpose like that. Compensation can be paid to an employee working in the same temporary workplace for a maximum of 12 months. The definition of a business trip is that the employee has a temporary job, a normal place of residence, and spends the night away from home. The distance and the nature of the work tasks determine whether the trip is considered a business trip. The assessment of the need for accommodation is always individual, but the general requirement is that the employee spends the night at home whenever possible. Difficulty, long distance, impracticality or the fact that traveling is expensive are not sufficient reasons not to spend the night at home. The accommodation allowance covers all undocumented accommodation costs related to travel, but it cannot be paid if the employee has received accommodation even partially free of charge. The compensation is tax-free if it does not exceed the given maximum compensation amount. If the accommodation costs are higher than the compensation that can be paid, the actual costs can be compensated with expense reimbursements. Accommodation compensation is only available when the travel time exceeds 24 hours.

Food and petty acquisitions:  DKK 574 Food costs are also part of the daily allowance. The compensation is intended to cover all undocumented meal expenses and other incidental expenses caused by business travel. Food compensation can be paid per day, so the work trip must last more than 24 hours for the employee to be entitled to daily allowance. It is also paid for every hour of travel started after the first 24 hours, so for example, for a 40-hour trip, the compensation is the daily allowance plus 16/24 parts of the daily allowance.

Deduction for meals:

  • Free breakfast: -15%
  • Free lunch: -30%
  • Free dinner: -30%

Bezala – Europe's most automated expense software

Your team can easily file Receipts, Mileages and Per Diems and you can Approve them with one click. We'll remind your employees of missing credit card receipts and automatically take care of your accounting.

The Danish Tax Agency: Daily allowances 2024

Tax.dk Mileages 2024

Recent news

Bezala news 3/2024, bezala news 2/2024, how much do the mileage allowances and per diems increase for different countries in 2024.

  • Travel Professionals
  • Business Events
  • Destinations
  • Things to do
  • Accommodation
  • Plan your trip

Changing of The Royal Guard at Amalienborg Palace in Copenhagen,

Entry to Denmark

If you've got this far, it must mean this relationship is starting to get serious! We want to tie the knot and make sure you get to know all our everyday wonders - and the quirky bits too. So here's a bit of helpful information about Denmark's visas and immigration rules.

Is Denmark part of the European Union?

Yes, Denmark is a member of the European Union, which means travel to and from Denmark is governed by EU law. Therefore, different entry requirements may apply depending on where you're travelling from, and what your nationality is.

It's easy to get to and from Copenhagen Airport with public transport

Photo : Jasper Carlberg - CPH Airport

What are the visa and entry requirements to Denmark?

EU citizens can travel freely to Denmark; citizens of other countries may require a visa. If you travel to Denmark from outside the Schengen agreement area, you may also require a visa.  See here if you are from a country where you will need a visa to enter Denmark . 

Brexit and Denmark

UK citizens can travel to any country in the Schengen area, including Denmark, for up to 90 days in any 180-day period without a visa. That also applies if you are visiting Denmark to attend business meetings, cultural or sporting events, or for short term studies or training. The whole visit has to be within the 90-day limit and visits to other Schengen countries within the previous 180 days count towards your 90 days.

At the Danish border control, UK citizens may need to use separate lanes from EU, EEA and Swiss citizens when queuing. Your passport may be stamped on entry and exit. 

Business travellers

If you come to Denmark for work or a longer stay and are a UK citizen, from 1 January 2021 you will have to apply for permission . If you are in Denmark with a visa or permit, the trip does not count towards your 90-day limit.

Further information is available from the British Foreign Office and the Danish Foreign Ministry . 

Cruise around Copenhagen with the harbour buses

Apply for a short term visa to Denmark

The schengen agreement.

Denmark is part of the European Union's Schengen Agreement, which means that you do not need to show your national ID card or passport when you are travelling to or from Denmark from another Schengen EU country. You are still recommended to bring your passport or ID card with you in case you need to prove your identity. Some airline operators still require you to present a passport even for travels within the Schengen area.

Schengen countries

The following countries are part of the Schengen Agreement: Austria, Belgium, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden and Switzerland.

Can I bring my pet to Denmark?

There are certain restrictions to bringing pets and other animals in to Denmark.  Consult the Danish Veterinary and Food Administration website  to see what rules exist regarding your pet.

Dog at the beach of Løkken

Photo : Mette Johnsen

Quick facts about entering Denmark

Denmark is part of the Schengen agreement, which eliminated border passport control between Schengen countries in Europe. This means you no longer need to stop or show your passport when travelling between Denmark and Germany or Denmark and Sweden. You must still have your passport with you, however, when travelling in Schengen countries as a form of identification.

Following Brexit, UK citizens  can travel to any country in the Schengen area, including Denmark, for up to 90 days in any 180-day period without a visa. 

Border openings post-corona are subject to change. You can find out about entry requirements in place on our Safe Travel in Denmark page .

Visit the  Danish Foreign Ministry’s website  for full listings of Danish embassies, consulates and trade missions around the world.

The  Danish Veterinary and Food Administration  website contains full details on which animals you can bring to Denmark and under what conditions. You can also read more about Pet Passports.

The following countries are part of the Schengen Agreement:  Denmark, Sweden, Norway, Finland, Iceland, Germany, Austria, Belgium, Holland, Luxembourg, France, Spain, Portugal, Italy, Greece, Estonia, Latvia, Lithuania, Malta, Poland, Slovenia, Slovakia and the Czech Republic.

Visa Requirements

There is a passport control when entering Denmark from a country outside the Schengen area and some nationalities need a visa to enter Denmark. Following Brexit, UK citizens are not required to have a visa to visit Denmark. You can check visa requirements for your country at the  Danish Immigration Service’s website .

Useful information about importation and exportation

The import, export, sale, purchase, delivery, receipt, production, processing and possession of drugs are defined as criminal offences. Cannabis is included in the definition of drugs.

Duty-free alcohol and tobacco

There are different regulations regarding importing and exporting alcohol and/or tobacco depending on whether you are travelling within the EU or outside the EU. Visit  the Danish Tax Authority’s website  to figure out how much you are allowed to carry when arriving in and departing from Denmark. 

Food products

Visit the  Danish Veterinary and Food Administration website to see rules on which foods you can bring into Denmark.

Tax-free shopping

If you live outside the EU, you can reclaim the VAT you pay on goods you purchase in Denmark. You will be reimbursed between 10% and 19%, which amounts to the VAT minus and administration fee and you can only claim on purchases that are over 300kr. 

Refunds are only available for purchases made in shops which are part of the scheme. For more on the scheme and how to claim back VAT, visit the  Planet website  or the  Global Blue Denmark website .

In Denmark, you may not acquire, possess, carry or use firearms, knives or other dangerous weapons, except in specific cases with particular police permission. It is also illegal to use self-defense sprays such as CS gas in Denmark.

Did you know? The bicycle is the preferred mode of transport in Denmark. Only 4 out of 10 Danes own a car but 9 out of 10 Danes own a bike. 

Some more inspiration for you....

Now you know how to get here, here's what to do when you're here!

Two people standup paddling in Klitmøller, North Jutland

Share your wonders :

  • Denmark Media Centre
  • Web Accessibility
  • Sign up for our newsletter here
  • Sign up for the Business Events newsletter
  • Sign up for the Travel Trade newsletter
  • Global Portal
  • BDO Denmark
  • Tax and VAT

Tax-free mileage allowances

When employees drive their own cars for business purposes, they take on costs. Employers can only cover these costs tax-free for the employees by paying fixed-rate mileage allowances and adhering to certain conditions. 

Below, we explain the rules for “tax-free travel reimbursements” commonly referred to as tax-free mileage allowances.

Privately owned cars

Mileage allowances are only tax-free if employees use their own cars. Cars owned by spouses and partners are considered privately owned cars in this context. However, for unmarried couples, joint economy is a requirement.

Cars registered in parents’ names qualify as privately owned cars provided a de facto ownership can be substantiated by means of account statements showing that all costs are defrayed by the employee.

To learn more download the publication as a PDF

Subscribe to receive the latest BDO News and Insights

Please fill out the following form to access the download.

  • Employer of Record
  • I'm an Employee
  • Available Countries
  • Global Taxes
  • Case Studies
  • Guides & eBooks
  • HR Glossary
  • Video Series
  • Partnerships
  • Get Started

travel allowance denmark

Taxes in Denmark

Denmark

  • Employment cost calculator
  • Employee Rights
  • Employment Conditions
  • Remote Work
  • Hours of Work
  • End of Employment
  • Independent Contracting

Employer Contributions in Denmark

Danish employers withhold Danish taxes and make labour market contributions (AM-bidrag) when paying salaries to employees.

Social security

The Danish social security system is financed mainly through revenue coming from taxes. Employees and employers make minimal contributions to social security. Employer contributions to a full-time employee in Denmark are between  DKK 8,000 - 10,000  a year.

Social Security encompasses the following contributions:

  • ATP:  Pension contributions made by the employer.  DKK 2,272  per year
  • AUB:  Contributions from employers that fund apprenticeships and vocational training, also known as Reimbursement System.  DKK 2,791  per year
  • AES:  Contributions from employers towards occupational injury and disease.  DKK 215-5.157  per year, depending on the type of work and risk to the employee
  • FIB : Financing of ATP contribution for those without a job due to sickness, maternity leave, or unemployment.  DKK 592  per year
  • Maternity leave fund:  employers are obligated to contribute to the maternity fund. DKK 1,350 per year
  • Payment during holidays or holiday allowance (in Danish: " Feriepenge "):  hourly paid employees are entitled to holiday allowance paid quarterly into FerieKonto (monthly for hourly-paid employees).  12.5%  of the employee's salary. Monthly paid employees, who are entitled to compensation during sickness get paid holiday instead of holiday allowance (in this case allowance becomes 1% of wages). The 1% holiday allowance is paid once a year in May (the payment of holiday allowance for monthly paid employees happens two times a year, one in May and one in August)
  • AFU:  The Danish Labor Market Fund for Posted Workers ensures employees  posted to Denmark  receive wages owing to them.  DKK 48  per year

Occupational injury insurance

The insurance costs vary between  DKK 1,176 and DKK 24,441  depending on the field of work that the insured employee is employed within, the number of employees that the employer intends to insure and the specific insurance company. The insurance must be made with a private insurance company.

Employee Contributions in Denmark

A person is considered a Danish tax-resident if they:

  • Are a resident in Denmark.
  • Spend at least six consecutive months in Denmark (short stays abroad do not interrupt the six months).

Danish tax residents are subject to Danish income tax on their worldwide income. Individuals pay tax on income  after  the deductions have been subtracted.

The Danish social security system is financed mainly through revenue coming from taxes. Employees and employers make minimal contributions to social security. The social security contributions that employees pay are deducted by their employer from their gross earnings, before deducting income tax. Employees make the following contributions to social security:

  • ATP : Pension contributions.  DKK 1,135.80 per year .
  • Labour Market Contributions:  Also known as AM-bidrag, it covers employees in the event of unemployment, sickness, and expenses for training and activation. The contribution is  8%  of the employee's salary. This tax is deducted from their gross salary before any other taxes are calculated. The employer is responsible for withholding and paying the amount on behalf of the employee

The income tax rate is progressive and includes  state, municipality  and  church  taxes.

Danish income tax 

The table above is based on an average  municipality tax  rate and includes  voluntary church tax,  which is on average 0.7%. The marginal tax rate varies by +/- 1-2 percentage points depending on the municipality. The marginal tax rate calculation includes the taxable value of a mandatory employment allowance, which is maximum  DKK 40,600  for employed individuals.

The marginal tax rate  cannot  be more than  52.06% . However,  labour market tax, share tax, property value tax , and  church tax  do not fall under this rule and combined can make the tax go above the 52.7% threshold.

Municipal tax

Municipal tax rates vary, but the average tax rate for 2023 is over 30%.

The state tax increases according to the level of income as follows:

  • Bottom-bracket tax: for amounts above the basic deduction of DKK 46,500, the rate is 12.11%.
  • Top-bracket tax: for amounts above DKK 531,000 (after AM-bidrag), rate is 15%.  

Voluntary Church Tax

The Church tax, which is not mandatory is a flat rate, which varies for each municipality. The country average is around  0.9%.   Municipalities impose it and only charge members of the  Danish Lutheran Church . When registering in Denmark, all individuals should explicitly state if they will fall under this rule.

The tax for shares income (up to DKK 58,900 for individuals and DKK 117,800 for married couples) is 27%. For any sums beyond that threshold, the tax is 42%.

Benefit-in-kind

Benefits in kind extended to employees are taxed at market value as income. That is, however, generally only if the combined value exceeds DKK 1,300 (trivial fringe benefits) and DKK 6,700 (work-related benefits).

Typical benefits provided in Denmark include:

  • Free internet and telephone (Taxable value: DKK 3,100)
  • Credit card
  • Meal voucher
  • Transport allowance

Work-related benefits are taxed when the combined value during one income year exceeds DKK 6,700. Examples are:

Expat tax regime

Denmark offers a special expatriate tax regime to high-level foreign earners (scientists, specialists and researches). The tax rate is  27%  plus labour market contributions, for a total of  32.84%  gross tax on their cash remuneration, as well as the taxable value of a company car, a company paid telephone and health care insurance. All other income, including additional benefits, is taxed at  ordinary tax rates  and there are no tax deductions in place.

Expats can avail of this expat tax regime for up to seven years in total. Some of the requirements to fall under this tax regime include:

  • The employee earns at least DKK 72,500 monthly after ATP and pension deductions
  • The employee is employed by a Danish taxable entity (company or permanent establishment)
  • The employee cannot have been obliged to pay tax in Denmark in 10 years before entering this agreement

Tax-Free Allowance in Denmark

Family allowance.

Individuals with one or more children residing in Denmark are entitled to a family allowance. Also known as Child and Youth benefit, Danish residents do not need to apply for it, and the government automatically pays it. However, individuals who are EU/EEA citizens and working in Denmark are not entered into the system automatically and have to apply for the benefit.

To receive the benefit, the individual must:

  • Live in Denmark
  • Be fully liable for tax in Denmark
  • Have a child under the age of 18 years
  • Have a child who is a resident of Denmark

In addition, the child should not be supported by the public or be married.

The amount received depends on the child's age:

  • Age 0-2: DKK 4,746 per quarter
  • Age 3-6: DKK 3,756 per quarte
  • Age 7-14: DKK 2,955 per quarter
  • Age 15-17: DKK 985 per quarter

The amount of the benefit also depends on the parent's income. If it exceeds DKK 852,600, 2% of the excess is deducted from the total allowance.

Personal allowance

Employed individuals are entitled to an annual personal allowance of DKK 48,000 that is tax-free after paying the 8% AM-ta. The unused personal allowance is transferable between spouses.

Employment allowance

Every person who earns a salary subject to labour market contributions or who has a business profit automatically receives an employment allowance. The current rate of the allowance is 10.65% of the person's salary and cannot exceed DKK 45,600.

Transport Deductions

Employees who travel more than 24 km round trip to their workplace and do not have a company car are eligible to claim tax deductions. The exact amount is calculated by taking the number of workdays, and the distance travelled. The individual has to make the calculation and include it on their income tax return.

The deduction is DKK 1.96 (changing to DKK 1.90 in 2021) for 25 to 120 km and DKK 0.98 (changing to DKK 0.95 in 2021) per km exceeding 120. For individuals that live in certain outskirts, the allowance is still DKK 1.96 (changing to DKK 1.90 in 2021) even for distances beyond 120 km.

Employees are entitled to extra mileage allowance for using the Øresund connection (the bridge and tunnel between Denmark and Sweden) and the Storebælts link (the bridge and tunnel between Funen and Sealand). The allowance amount, in this case, depends on the means of transport.

Travel Allowance

Employees can deduct travel expenses related to work trips in two different ways:

  • Claim costs as a business expense and get it reimbursed by the employer
  • Make deductions when determining taxable income

The maximum allowance is DKK 28,600 per year. It applies to both the deduction of standard rate and actual expenses. However, it does not affect an employer's ability to pay tax-free allowances, reimburse the employee's costs, or provide them with food and lodging.

Allowances or deductions can either be based on actual documented expenses or the standard rate per day for meals and other miscellaneous costs (DKK 521) and lodging (DKK 223).

Other employment-related allowances

  • Trade union membership fees (maximum DKK 6,000 per year).
  • Child maintenance.
  • Private pension contributions.
  • Contributions to unemployment insurance.

Under certain circumstances, expenses related to the performance of work, such as work clothes, may be deductible from taxable income if they exceed the basic amount of DKK 6,300.

Charitable contributions

Donations to certain approved charities, foundations, and institutions are tax deductible, up to DKK 16,600 a year, regardless if the contributions are to one charity or spread among several ones. 

Interest expenses

Interest expenses are deductible from capital gains income, generally deducted in the year in which they fall due. However, penalty interest paid in connection with late taxes is non-deductible. 

Boundless for employers

Boundless for employees.

travel allowance denmark

Denmark Tax Agency Updates Guidance on 2021 Tax-Free Allowances for Employee Travel Expenses

The Danish Customs and Tax Administration Dec. 18 updated Guidance No. SKM2020.533.SKTST, on the 2021 tax-free allowances for employee travel expenses. Employee travel expenses are increased to: 1) 532 Danish kroner (US$87) from 521 kroner (US$85) for the food and small necessities allowance rate for travel in Denmark or abroad; 2) 228 kroner (US$37) from 223 kroner (US$36) for the accommodation allowance rate in Denmark or abroad; and 3) 29,300 kroner (US$4,794) from 28,600 kroner (US$4,680) for the maximum travel expense deduction. [Denmark, Customs and Tax Administration, 12/18/20]

Reference: View Updated Guidance No. SKM2020.533.SKTST .

Learn more about Bloomberg Tax or Log In to keep reading:

Learn about bloomberg tax.

From research to software to news, find what you need to stay ahead.

Already a subscriber?

Log in to keep reading or access research tools.

  • Azerbaijani
  • Chinese (Simplified)
  • Chinese (Traditional)
  • Haitian Creole
  • Kinyarwanda
  • Kurdish (Kurmanji)
  • Kurdish (Soranî)
  • Odia (Oriya)
  • Scots Gaelic

Local Government Chief Executive Officers and Elected Members Determination No 1 of 2024

Western australia salaries and allowances act 1975, determination of the salaries and allowances tribunal, for local government chief executive officers and elected members, pursuant to section 7a and 7b, 05 april 2024.

  • M Seares AO - CHAIR
  • Hon J Day - MEMBER

SALARIES AND ALLOWANCES TRIBUNAL

The Determination will now issue.

STATUTORY CONTEXT

(1) Section 7A of the Salaries and Allowances Act 1975 (‘the SA Act’) requires the Salaries and Allowances Tribunal (‘the Tribunal’) to “inquire into and determine, the amount of remuneration, or the minimum and maximum amounts of remuneration, to be paid or provided to chief executive officers of local governments".

(2) Under Section 7B(2) of the SA Act, the Tribunal must inquire into and determine the amount of:

  • fees, or the minimum and maximum amounts of fees, to be paid under the Local Government Act 1995 (‘the LG Act’) to elected council members for attendance at meetings;
  • expenses, or the minimum and maximum amounts of expenses, to be reimbursed under the LG Act to elected council members; and
  • allowances, or the minimum and maximum amounts of allowances, to be paid under the LG Act to elected council members.

(3) By issuing this Determination, the Tribunal discharges its obligations under Section 8 of the SA Act, which requires determinations under section 7A and 7B to be issued at intervals of not more than 12 months. 

CONSIDERATIONS

(4) The Tribunal has considered sections 2.7 to 2.10 and section 5.41 of the LG Act, which outlines the roles and responsibilities of local governments, councillors, mayors, presidents and their deputies, and the functions of local government Chief Executive Officers (CEOs).

(5) The Tribunal invited individual local governments, the Department of Local Government, Sport and Cultural Industries, the Western Australian Local Government Association, Local Government Professionals WA and other interested individuals to provide information or submissions regarding developments across the sector.

(6) Fifteen submissions were received. All submissions were considered within the Tribunal's deliberations.

Band Allocation Model

(7) The Tribunal continues to apply the four Band allocation model. The model allows a number of measurable and non-measurable factors to be considered when assessing appropriate levels of remuneration. The model is adjusted annually to accommodate incremental increases by all organisations. 

(8) The Tribunal notes that the remuneration ranges provide flexibility to local governments to set remuneration within the allocated Band. The Tribunal will only adjust a Band classification when a local government or regional local government can demonstrate a substantial and sustained increase in functions, roles or scope of the organisation.

Christmas and Cocos Islands

(9) In 2016, the Commonwealth and WA Governments entered an agreement under the Christmas Island Act 1958 (Cth), the Cocos (Keeling) Islands Act 1995 (Cth) and the Indian Oceans Territories (Administration of Laws) Act 1992 (WA), by which the Tribunal has the power to determine the remuneration of local government CEOs and the fees, expenses and allowances for local government elected members of the Shires of Christmas Island and Cocos (Keeling) Islands.

(10) This inquiry reviewed remuneration provided by the Shires of Christmas and Cocos (keeling) Islands.

CONCLUSIONS

(11) The Tribunal has reviewed the Total Reward Package (TRP) ranges and has determined to increase the Band 4 range to $150,000 to $230,000 prior to any other increases being applied. This change has been implemented to better reflect the responsibilities of Band 4 CEOs within the broader framework of other roles within the Tribunal’s jurisdiction.

(12) The Tribunal Tribunal has determined that CEO remuneration Bands be increased by 4%. The Tribunal considered this appropriate given the economic conditions, the wider public service framework, changes to role expectations in line with the ongoing changes to legislation, and other elements raised in the submission.

(13) The Tribunal notes that each local government must set remuneration within the Band to which it is allocated.  Any increase, within the Bands, must be determined by each local government through its own assessment of whether changes are justified.

(14) The Federal Government changes to the Superannuation Guarantee mean that minimum superannuation contributions will increase by 0.5% to 11.5% on 01 July 2024. In recognition of this, the Tribunal has applied a 0.5% increase to the CEO remuneration Bands in addition to the changes noted above. 

(15) In reviewing the Band allocation model and all other relevant information, the Tribunal has examined local governments with potential to change Band classification, including those provided in submissions. The Tribunal considers no change is warranted for any local government at this time.

(16) The Tribunal received submissions requesting specific Local Governments be provided with the Regional/Isolation Allowance. The Tribunal reviewed these submissions and determined that no change to the Regional/Isolation Allowance would be applied, however other changes made by the Tribunal may work to provide these local governments additional flexibility in attracting and retaining staff.

(17) The Tribunal will continue to monitor and review the local government Regional/Isolation Allowance over the coming year.

(18) When establishing eligibility for a Regional/Isolation Allowance and the rates as part of the 2012 inquiry, the Tribunal considered the District Allowance (Government Officers) General Agreement 2010 amount and boundaries in addition to other factors. The Tribunal also considered specific issues associated with a Local Government brought to the Tribunal’s attention through either submissions or the Tribunal’s meetings.

(19) The application of motor vehicles provided to Chief Executive Officers as a tool of the trade to a wider group of regional local governments has been reviewed by the Tribunal. The Tribunal has agreed that for many Band 3 and 4 Non-Metropolitan local government, a motor vehicle is required to undertake the role of Chief Executive Officer effectively. As a result, the Tribunal has determined that for Band 3 and 4 Local governments, outside of the Perth metropolitan area, any motor vehicle provided to the CEO is not to be considered part of the Total Reward Package in line with 5.1(1) in ‘Part 5: Motor Vehicle’ of the Determination.

(20) The Tribunal has determined Elected Member attendance fees, and annual allowance ranges be increased by 4%. The Tribunal considered various submissions calling for increases, with the determined increase reflecting a variety of issues raised in the submission.

(21) The Tribunal maintains that Elected Members fees should be set to compensate costs for the prescribed role of an Elected Member. The role of an Elected Member was specifically described as not being a full-time occupation in parliamentary debates regarding the Local Government Amendment Act 2011 presented to the Parliament in 2011, and there has been no change in this view from Government or the Parliament as far as the Tribunal is aware.

(22) The Tribunal considered a request to create a fifth Band to cater for the four highest population local governments along with a subsequent increase in remuneration. The Tribunal did not agree with this claim for two reasons. Firstly, the Tribunal takes into consideration a range of factors when classifying local governments, not just populations and budget. There are a number of factors that lead to a Band 1 classification, as the Tribunal’s framework is broad based. The Tribunal recognises that some local governments may be best placed at the top of the Band while others may be better reflected at the mid-point or bottom of the Band. The framework allows for individual local governments to manage the unique factors they face within the framework.

(23) Secondly, the recent changes to the Local Government Act and the introduction of classes is also based on a four class model. The classes model also shows that local governments within the Band 1 group have similar responsibilities despite the fact they each face their own unique challenges. The Tribunal is therefore satisfied that the current four Band model is appropriate for the local government sector and that the remuneration levels are appropriate within the wider framework of offices under the Tribunal’s jurisdiction.

(24) The Government, through the Department of Local Government, Sport and Cultural Industries (DLGSC), is looking to introduce reforms which will enable superannuation payments to be made to local government council members. The Tribunal’s Determination relates only to the fees and allowances provided to council members. For information related to these reforms, please refer to Full Reform Proposals on the DLGSC website.

(25) All other allowances remain unchanged.

Part 1: Introductory Matters

1.1 short title.

This determination may be cited as the Local Government Chief Executive Officers and Elected Members Determination No. 1 of 2024.

1.2 Commencement

This determination comes into operation on 1 July 2024.

1.3 Content and intent

  • The remuneration listed in this determination comprises all remuneration as defined under the Salaries and Allowances Act 1975 as including salary, allowances, fees, emoluments and benefits.
  • Chief Executive Officers (CEOs);
  • Acting Chief Executive Officers; and
  • Elected Members.
  • The remuneration specified in this determination for CEOs is based on a person being appointed to one local government CEO position only. In the case of a person appointed to undertake the duties of more than one CEO position simultaneously, the relevant local governments must seek a determination from the Tribunal for the multiple CEO positions held by that person.
  • If a local government undergoes an amalgamation or a rezoning of local government boundaries, the local government is required to seek a new determination from the Tribunal.
  • This determination provides for the amount of fees, expenses and allowances to be paid or reimbursed to elected council members under the Local Government Act 1995 (‘the LG Act’) Part 5 Division 8. The determination applies to elected council members who are members of the council of a local government, and under section 3.66 of the LG Act.
  • Where the Tribunal has determined a specific amount for a fee, expense or allowance for elected council members of a local government or regional local government, the amount determined by the Tribunal will be payable to an eligible elected council member.
  • Where the Tribunal has determined a minimum and maximum amount for a fee, expense or allowance for elected council members of a local government or regional local government, each local government or regional local government council will set an amount within the relevant range determined and the amount set will be payable to an eligible elected council member.
  • The fees, expenses and allowances determined are intended to recognise the responsibilities of elected council members, mayors and presidents of local governments and chairs of regional local governments and to remunerate them for the performance of the duties associated with their office.
  • Nothing in this determination shall be interpreted and/or applied in such a manner as to circumvent the intention of the Tribunal to ensure transparency and accountability in the remuneration of Local Government CEO's and the provision of fees, expenses and allowances to elected members.

1.4 Terms used

In this determination, unless the contrary intention appears -

Chair means a person who is elected or appointed from among the members of a council of a regional local government as its chair;

Committee meeting means a meeting of a committee of a council where the committee comprises –

(a) council members only; or

(b) council members and employees of the local government or regional local government;

Council, in relation to:

  • a local government, means the council of the local government;
  • a regional local government, means the council of the regional local government;

Council member , in relation to:

(a) a local government –

       (i) means a person elected under the LG Act as a member of the council of the local government; and

       (ii) includes the mayor or president of the local government;

(b) a regional local government –

       (i) means a person elected under the LG Act as a member of the council of a local government and who is a member of the council of the regional local government; and

       (ii) includes the chair of the regional local government;

Independent committee member  means a person who is a committee member but who is neither a council member nor an employee;

LG Regulations means the Local Government (Administration) Regulations 1996;

Mayor means a council member holding the office of mayor, whether elected by the council from amongst its members or elected by the electors;

Metropolitan region means a local government noted as being included in the Metropolitan Region Scheme as defined in the First Schedule of the Metropolitan Region Town Planning Scheme Act 1959.

President means a council member holding the office of president, whether elected by the council from amongst its members or elected by the electors.

1.5 Pro rata payments

  • The Total Reward Package specified in this determination for CEOs is based on a person serving in the office on a full-time basis. The relevant range shall be payable on a pro rata basis if the position is undertaken on a part time basis.
  • The amount of a person’s entitlement to remuneration, annual attendance fee or annual allowance specified in this determination shall be apportioned on a pro rata basis according to the portion of a year that the person holds office.

1.6 Local government band allocations

Unless the contrary intention appears, this determination allocates local governments to the bands set out in Schedule 1. Regional local governments (as constituted under Part 3 Division 4 of the LG Act) are allocated to a Band only with respect to CEOs.

Part 2: Total Reward Package

Part 2: total reward package.

This Part deals with the remuneration payable to Chief Executive Officers.

2.1 GENERAL

  • Offices listed in this Part have been assigned by the Tribunal to one of four classifications designated Band 1 to Band 4.
  • Each classification (Band 1 to Band 4) has a commensurate Total Reward Package (TRP) range.
  • Base salary;
  • Annual leave loading;
  • Associated FBT accrued (total annual amount of fringe benefits tax paid by the local government for all fringe benefits provided to a CEO);
  • Association membership fees;
  • Attraction/retention allowance, not being provided under Part 3;
  • Personal benefit value of the provision of a motor vehicle for private use (if applicable) as defined under Part 5 of this determination;
  • Cash bonus and performance incentives;
  • Cash in lieu of a motor vehicle;
  • Fitness club fees;
  • Grooming/clothing allowance;
  • Health insurance;
  • School fees and/or child’s uniform;
  • Superannuation (all mandatory and non-mandatory employer superannuation contributions);
  • Travel or any other benefit taken in lieu of salary;
  • Travel for spouse or any other member of family;
  • Unrestricted entertainment allowance;
  • Utilities allowance (any water, power or other utility subsidy provided to the CEO); and
  • Any other form of payment, in cash or not, in consideration as a reward or benefit of the CEOs duties.
  • items listed in Parts 3, 4 and 5 of this determination (however, any superannuation guarantee associated with the payment of a Regional/Isolation Allowance and any associated FBT accrued from the provision of a motor vehicle or accommodation are to be included as part of the TRP);
  • employer obligations such as professional development (restricted to the CEO), reimbursement for genuine work expenses or the cost of recruitment and relocation expenses; and
  • items considered by the local government to be a tool of trade (i.e. equipment needed to undertake the duties of a CEO) and which are not a direct or indirect reward or benefit for the performance of duties as a CEO.

2.2 LOCAL GOVERNMENT CLASSIFICATION

  • The ranges of TRP in Table 1 apply where a local government or regional local government has been classified into the relevant band.

Table 1: Local government band classification – Total Reward Package range

 2. Local governments have been classified in Schedule 1.

  3. Regional local governments have been classified in Table 2 below.

Table 2: Regional local government band classification

4. A person who holds a dual appointment of the CEO of the Shire of East Pilbara and the CEO of the Pilbara Regional Council, shall be entitled to receive a TRP range equivalent to the Band 2 range ($219,071 - $340,778).

Part 3: Regional/Isolation Allowance

Part 3: regional/isolation allowance.

This Part deals with the Regional/Isolation Allowance that may be payable to Chief Executive Officers from local governments identified in this Part.

3.1 GENERAL

  • Local governments listed in Table 3 in this Part may provide a Regional/Isolation Allowance to a CEO, in addition to the CEO’s Total Reward Package, in recognition of the regional and isolation factors which may affect the attraction and retention of the CEOs of those local governments.
  • There is no requirement to provide a Regional/Isolation Allowance to a CEO. Payment of this allowance is at the discretion of the local government, within the parameters set by the Tribunal.
  • When a local government chooses to use any or all of this allowance, the payment of the allowance should be properly justified and applied in a transparent manner considering the issues outlined in 3.2.
  • When a local government chooses to pay all or any of this allowance, it is to be paid to the CEO as salary.

3.2 DETERMINING APPROPRIATENESS AND RATE OF ALLOWANCE

  • When assessing the appropriateness of providing a Regional/Isolation Allowance, an eligible local government must consider the impact of factors outlined in 3.2(3) on attraction and retention of a CEO. In the event these factors have little or no impact, the Local Government should not provide this Allowance.
  • In the event a Regional/Isolation Allowance is considered appropriate, the amount of the Allowance should be proportionate to the circumstances faced by the Local Government.
  • Remoteness - Issues associated with the vast distances separating communities within a Local Government or the distance of the Local Government from Perth or a Regional Centre;
  • Cost of living - The increased cost of living highlighted specifically in the Regional Price Index
  • Social disadvantage: Reduced specialist health services, schooling opportunities for children, employment opportunities for spouse, reduced lifestyle commodities when compared to Perth and regional centres, and access to professional and personal support networks;
  • Dominant industry: The impact that a dominant industry such a mining or agriculture has on an area and the ability to attract and retain people in the face of a dominant industry;
  • Attraction/retention: The ability to recruit suitably qualified candidates and being able to retain them in light of the above concerns in competition with positions in Perth, regional centres and private industry;
  • Community expectations: The pressures on a CEO to meet expectations when professional or operational expertise is not readily available.

3.3 REGIONAL/ISOLATION ALLOWANCE

Local governments eligible for the Regional/Isolation Allowance are listed in Table 3.

Table 3: Regional/Isolation Allowance

Part 4: Housing Allowance

Part 4: housing allowance.

This Part deals with the Housing Allowance that may be payable to Chief Executive Officers.

4.1 GENERAL

  • In recognition of the need for local governments to provide accommodation as a result of a lack of suitable housing or recruitment issues, on either a permanent or temporary basis, local governments are able to utilise this allowance as required.
  • When a local government utilises this allowance, the payment of the allowance should be properly justified and applied in a transparent manner.
  • Any accommodation provided under this Part must be located within or adjacent to the local government area in which the CEO is employed.
  • Local governments should tailor the provision of any housing allowance to suit their particular circumstances. This may include the CEO making contributions towards the cost of the accommodation.

4.2 APPLICABLE HOUSING ALLOWANCE

  • Where a local government owns a property and provides that property to the CEO for accommodation, the value of this accommodation will not be included in the Total Reward Package.
  • For reporting purposes, the value of the local government owned property shall be valued at the annual Gross Rental Value of the property as determined by the Valuer General.
  • Where a local government leases accommodation for the use of the CEO, the lease costs will not be included in the Total Reward Package.
  • For reporting purposes, the value of the local government leased property shall be the annual actual costs of the accommodation lease.

Part 5: Motor Vehicle

Part 5: motor vehicle.

This Part deals with the provision of motor vehicles to Chief Executive Officers.

5.1 GENERAL

  • For local governments generally, except those listed in Table 3 under Part 3 of this determination, the private benefit value of any motor vehicle provided to the CEO by the local government is to be included in the Total Reward Package.
  • For For local governments listed in Table 3 under Part 3 of this determination and/or local governments classified as Band 3 or Band 4 and outside of the metropolitan region, any motor vehicle provided to the CEO or an allowance provided to a CEO for use of a private motor vehicle for work-related purposes, is to be considered a tool of trade (i.e. equipment needed to undertake the duties of a CEO in these local governments) and any private benefit will not be considered as part of the Total Reward Package.

5.2 PRIVATE BENEFIT VALUE

  • The private benefit value of the motor vehicle will be dependent on the type of motor vehicle provided, method of ownership (i.e. local government owned or leased), maintenance and running costs, insurance, any applicable luxury car tax and the amount of private use of the vehicle (i.e. non-business use).
  • As a general rule, the private benefit value will be based upon the annual costs multiplied by the percentage of private use.
  • Local governments and CEOs will need to agree on the most appropriate way to record the amount of private use in order to calculate the private benefit value.

Part 6: Meeting Attendance Fees

Part 6: meeting attendance fees.

This Part deals with fees payable to council members for attendance at council and other meetings

6.1 GENERAL

  • Pursuant to section 5.98(1)(b) of the LG Act, a council member who attends a council meeting is entitled to be paid the fee set by the local government or the regional local government within the range determined in section 6.2 of this Part for council meeting attendance fees.
  • Pursuant to section 5.98(1)(b) and (2A)(b) of the LG Act, a council member who attends a committee meeting or (at the request of the local government or regional local government) a meeting of a type prescribed in regulation 30(3A) of the LG Regulations is entitled to be paid the fee set by the local government or regional local government within the range determined in section 6.3 of this Part for attending committee meetings or, as the case requires, meetings of that type.
  • Pursuant to section 5.100(2)(b) and (3)(b) of the LG Act, a committee member who is not an elected member or employee of the local government, who attends a committee meeting or (at the request of the local government or regional local government) a meeting of a type prescribed in regulation 30(3A) of the LG Regulations is entitled to be paid the fee set by the local government or regional local government within the range determined in section 6.3 of this Part for attending committee meetings or, as the case requires, meetings of that type.
  • meeting of a WALGA Zone, where the council member is representing a local government as a delegate elected or appointed by the local government;
  • meeting of a Regional Road Group established by Main Roads Western Australia, where the council member is representing a local government as a delegate elected or appointed by the local government;
  • council meeting of a regional local government where the council member is the deputy of a member of the regional local government and is attending in the place of the member of the regional local government;
  • meeting other than a council or committee meeting where the council member is attending at the request of a Minister of the Crown who is attending the meeting;
  • meeting other than a council meeting or committee meeting where the council member is representing a local government as a delegate elected or appointed by the local government.
  • Pursuant to section 5.99 of the LG Act, a local government or regional local government may decide by an absolute majority that instead of paying council members an attendance fee referred to in section 5.98(1) of the LG Act, it will pay all council members who attend council or committee meetings a fee set within the range for annual fees determined in section 6.4 of this Part.
  • the person who organises the meeting pays the council member a fee for attending the meeting; or
  • the council member is paid an annual fee in accordance with section 5.99 of the LG Act; or
  • the council member is deputising for a council member at a meeting of a regional local government and the member of the regional local government is paid an annual fee in accordance with section 5.99 of the LG Act.
  • the time required to prepare adequately for the meetings including consideration of agenda papers, site visits related to agenda items and consultation with council staff and community members;
  • the role of the council member, mayor or president including, but not limited to, representation, advocacy, and oversight and determination of policy and local legislation;
  • particular responsibilities associated with the types of meetings attended;
  • responsibilities of a mayor, president or chair to preside over meetings; and
  • the relative “size” of the local government as reflected in the Tribunal’s local government banding model.
  • The Tribunal has not determined a specific meeting attendance fee for the purposes of section 5.98(1)(a) or (2A)(a) of the LG Act.

6.2 COUNCIL MEETING ATTENDANCE FEES – PER MEETING

  • The ranges of fees in Table 4 and Table 5 apply where a local government or regional local government decides by an absolute majority to pay a council member a fee referred to in section 5.98(1)(b) of the LG Act for attendance at a council meeting.

Table 4: Council meeting fees per meeting – local governments

For a council member other than the mayor or president

For a council member who holds the office of mayor or president.

Table 5: Council meeting fees per meeting – regional local governments

For a council member other than the chair

For a council member who holds the office of chair, 6.3 committee meeting and prescribed meeting attendance fees – per meeting.

  • section 5.98(1)(b) of the LG Act for attendance at a committee meeting; or
  • section 5.98(2A)(b) of the LG Act for attendance at a meeting of a type prescribed in regulation 30(3A) of the LG Regulations.
  • section 5.100(2)(a) of the LG Act for attendance at a committee meeting

Table 6: Committee meeting and prescribed meeting fees per meeting – local governments

For a council member (including the mayor or president)

6.4 ANNUAL ATTENDANCE FEES IN LIEU OF COUNCIL MEETING, COMMITTEE MEETING AND PRESCRIBED MEETING ATTENDANCE FEES

  • The ranges of fees in Table 8 and Table 9 apply where a local government or regional local government decides by an absolute majority that, instead of paying council members an attendance fee referred to in section 5.98 of the LG Act, it will pay an annual fee to all council members who attend council, committee or prescribed meetings.

Table 8: Annual attendance fees in lieu of council meeting, committee meeting and prescribed meeting attendance fees – local governments

Table 9: Annual attendance fees in lieu of council meeting, committee meeting and prescribed meeting attendance fees – regional local governments

Part 7: Annual Allowance for a Mayor, President, Chair, Deputy Mayor, Deputy President and Deputy Chair

Part 7: annual allowance for a mayor, president, chair, deputy mayor, deputy president and deputy chair.

This Part deals with annual allowances payable to mayors, presidents, chair and their deputies, in addition to any entitlement to meeting attendance fees or the reimbursement of expenses.

7.1 GENERAL

  • Pursuant to section 5.98(5) of the LG Act, the mayor or president of a local government and the chair of a regional local government are entitled, in addition to any fees or reimbursement of expenses payable under section 5.98(1) or (2), to be paid the annual allowance set by the local government or regional local government within the range determined in section 7.2 of this Part.
  • Pursuant to section 5.98A(1) of the LG Act, a local government or regional local government may decide, by an absolute majority, to pay the deputy mayor or deputy president of the local government, or the deputy chair of the regional local government, an allowance of up to the percentage that is determined by the Tribunal of the annual allowance to which the mayor or president of the local government, or the chair of the regional local government, is entitled under section 5.98(5) of the LG Act. That percentage is determined in section 7.3 of this Part. This allowance is in addition to any fees or reimbursement of expenses payable to the deputy mayor, deputy president or deputy chair under section 5.98 of the LG Act.
  • the leadership role of the mayor, president or chair;
  • the statutory functions for which the mayor, president or chair is accountable;
  • the ceremonial and civic duties required of the mayor, president or chair, including local government business related entertainment;
  • the responsibilities of the deputy mayor, deputy president or deputy chair when deputising;
  • the relative “size” of the local government as reflected in the Tribunal’s local government banding model;
  • the civic, ceremonial and representation duties particular to the Lord Mayor of Western Australia’s capital city.

7.2 ANNUAL ALLOWANCE FOR A MAYOR, PRESIDENT OR CHAIR

  • The ranges of allowances in Table 10 apply where a local government sets the amount of the annual local government allowance to which a mayor or president is entitled under section 5.98(5) of the LG Act.
  • The range of allowances in Table 11 apply where a regional local government sets the amount of the annual local government allowance to which a chair is entitled under section 5.98(5) of the LG Act.
  • Despite the provisions of subsection (1), the Perth City Council is to set the amount of the annual local government allowance to which the Lord Mayor is entitled within the range of $64,929 to $144,900.

Table 10: Annual allowance for a mayor or president of a local government

For a mayor or president

Table 11: Annual allowance for a chair of a regional local government

For a chair

7.3 ANNUAL ALLOWANCE FOR A DEPUTY MAYOR, DEPUTY PRESIDENT OR DEPUTY CHAIR

  • The percentage determined for the purposes of section 5.98A(1) of the LG Act is 25 per cent.
  • If the office of mayor or president is vacant under section 5.34(a) of the Local Government Act 1995, and the deputy performs the functions of mayor or president for a period of no less than four months, the deputy will be entitled to receive the mayor or president allowance according to the applicable local government band in 7.2 of the Determination.

Part 8: Expenses to be Reimbursed

Part 8: expenses to be reimbursed.

This Part deals with expenses for which council members are entitled to be reimbursed.

8.1 GENERAL

  • Pursuant to section 5.98(2)(a) and (3) of the LG Act, a council member who incurs an expense of a kind prescribed in regulation 31(1) of the LG Regulations is entitled to be reimbursed for the expense to the extent determined in section 8.2(1) to (5) of this Part.
  • rental charges incurred by a council member in relation to one telephone and one facsimile machine; and
  • child care and travel costs incurred by a council member because of the member’s attendance at a council meeting or a meeting of a committee of which he or she is also a member.
  • Pursuant to section 5.98(2)(a) and (3) of the LG Act, a council member who incurs an expense of a kind prescribed in regulation 32(1) of the LG Regulations is entitled to be reimbursed for the expense to the extent determined in section 8.2(6) to (8) of this Part.
  • an expense incurred by a council member in performing a function under the express authority of the local government;
  • an expense incurred by a council member to whom paragraph (a) applies by reason of the council member being accompanied by not more than one other person while performing the function if, having regard to the nature of the function, the local government considers that it is appropriate for the council member to be accompanied by that other person; and
  • an expense incurred by a council member in performing a function in his or her capacity as a council member.

8.2 EXTENT OF EXPENSES TO BE REIMBURSED

  • The extent to which a council member can be reimbursed for rental charges in relation to one telephone and one facsimile machine is the actual expense incurred by the council member.
  • The extent to which a council member can be reimbursed for child care costs incurred because of attendance at a meeting referred to in regulation 31(1)(b) of the LG Regulations is the actual cost per hour or $35 per hour, whichever is the lesser amount.
  • if the person lives or works in the local government district or an adjoining local government district, the actual cost for the person to travel from the person’s place of residence or work to the meeting and back; or
  • for the person to travel from the person’s place of residence or work to the meeting and back; or
  • if the distance travelled referred to in subparagraph (i) is more than 100 kilometres, for the person to travel from the outer boundary of an adjoining local government district to the meeting and back to that boundary.
  • The extent to which a council member of a regional local government can be reimbursed for reasonable travel costs referred to in regulation 31(1)(b) of the LG Regulations is the actual cost for the person to travel from the person’s place of residence or work to the meeting and back.
  • For the purposes of subsections (3) and (4), travel costs incurred while driving a privately owned or leased vehicle (rather than a commercially hired vehicle) are to be calculated at the same rate contained in Section 30.6 of the Local Government Officers’ (Western Australia) Award 2021 as at the date of this determination. For members with Electric Vehicles, the 1600cc Motor Vehicle Allowance rate should be applied.
  • The extent to which a council member can be reimbursed for child care costs incurred in any of the circumstances referred to in regulation 32(1) of the LG Regulations is the actual cost per hour or $35 per hour, whichever is the lesser amount.
  • The extent to which a council member can be reimbursed for intrastate or interstate travel and accommodation costs incurred in any of the circumstances referred to in regulation 32(1) of the LG Regulations is at the same rate applicable to the reimbursement of travel and accommodation costs in the same or similar circumstances under the Public Service Award 1992 issued by the Western Australian Industrial Relations Commission as at the date of this determination.
  • The extent to which a council member can be reimbursed for any other cost incurred under regulation 32(1) of the LG Regulations is the actual cost upon presentation of sufficient evidence of the cost incurred.

Part 9: Annual Allowances in Lieu of Reimbursement of Expenses

Part 9: annual allowances in lieu of reimbursement of expenses.

This Part deals with annual allowances that a local government or regional local government may decide to pay.

9.1 GENERAL

  • Pursuant to section 5.99A of the LG Act, a local government or regional local government may decide by absolute majority that instead of reimbursing council members under the LG Act section 5.98(2) for all of a particular type of expense, it will pay all council members, for that type of expense, the annual allowance determined in section 9.2 of this Part or, as the case requires, an annual allowance within the range determined in that section.
  • Where a local government or regional local government has decided to pay council members an annual allowance for an expense of a particular type instead of reimbursing expenses of that type under section 5.98(2) of the LG Act, section 5.99A of the LG Act provides for reimbursement of expenses of that type in excess of the amount of the allowance.
  • the intent of the allowance to reflect the extent and nature of the expenses incurred and not to result in a windfall gain for council members;
  • the capacity of local governments to set allowances appropriate to their varying operational needs;
  • the particular practices of local governments in the use of information and communication technology (e.g. laptop computers, iPads); and
  • the varying travel requirements of council members in local governments associated with geography, isolation and other factors.
  • With respect to ICT expenses, the Tribunal’s intention is for the maximum annual allowance to cover the cost of providing ICT hardware and equipment. It is not the intention for the allowance to be paid in addition to providing equipment and hardware.

9.2 ANNUAL ALLOWANCES DETERMINED INSTEAD OF REIMBURSEMENT FOR PARTICULAR TYPES OF EXPENSES

In this section:

  • rental charges in relation to one telephone and one facsimile machine, as prescribed by regulation 31(1)(a) of the LG Regulations; or
  • any other expenses that relate to information and communications technology (for example, telephone call charges and internet service provider fees) and that are a kind of expense prescribed by regulation 32(1) of the LG Regulations; or
  • any expenses, including the purchase costs, of ICT hardware provided to elected members.
  • travel costs, as prescribed by regulation 31(1)(b) of the LG Regulations; or
  • any other expenses that relate to travel or accommodation and that are a kind of expense prescribed by regulation 32(1) of the LG Regulations.
  • For the purposes of section 5.99A(b) of the LG Act, the minimum annual allowance for ICT expenses is $500 and the maximum annual allowance for ICT expenses is $3,500.
  • For the purposes of section 5.99A(a) of the LG Act, the annual allowance for travel and accommodation expenses is $100.

Schedule 1: Local Government Band Allocations

Schedule 1: local government band allocations, local government elected members explanatory notes, local government elected members explanatory notes, this section does not form part of the determination.

1. Entitlements:

The entitlement of a council member to a fee, allowance or reimbursement of an expense established under the LG Act, the LG Regulations and this determination, cannot be proscribed, limited or waived by a local government. Any eligible claim against those entitlements is to be paid in accordance with the applicable financial procedures of the local government.

2. Local governments to set amounts within the range determined

Where the Tribunal has determined a minimum and maximum amount for a fee, expense or allowance for members of the council of a local government or a regional local government, each council is to set, by absolute majority, an amount within the relevant range determined and the amount set will be payable to elected council members.

3. Performing functions of mayor or president if vacant

If the deputy performs the functions of mayor or president for a continuous period of no less than four months, the deputy will be entitled to receive the mayor or president allowance according to the applicable local government band in 7.2 of the Determination. This can be applied retrospectively, in instances where an initial short term period of acting becomes a continuous period of acting for four months or more.

Local Government Chief Executive Officers and Elected Members Determination No 1 of 2024 (PDF, 378.66KB)

Provided by

Address: 1 Parliament Place WEST PERTH WA 6005 Telephone: 61 8 6557 7000 Fax: 61 8 6557 7099 Email: [email protected]

  • Facebook share (Opens in a new tab/window)
  • Twitter (Opens in a new tab/window)
  • LinkedIn (Opens in a new tab/window)

Acknowledgement of Country

The Government of Western Australia acknowledges the traditional custodians throughout Western Australia and their continuing connection to the land, waters and community. We pay our respects to all members of the Aboriginal communities and their cultures; and to Elders both past and present.

IMAGES

  1. 17. Travelling Allowance and Daily Allowance Rules

    travel allowance denmark

  2. Ultimate Guide On Denmark Visa Requirements

    travel allowance denmark

  3. How to Travel in Denmark on a Budget

    travel allowance denmark

  4. All you need to know about Leave Travel Allowance (LTA)

    travel allowance denmark

  5. Denmark Budget Travel Guide (Updated 2023)

    travel allowance denmark

  6. A Complete Guide to Denmark Visa Requirements

    travel allowance denmark

COMMENTS

  1. Tax-free travel allowance (subsistence allowance)

    Tax-free travel allowance (subsistence allowance) Your employer may choose to pay a tax-free travel allowance for food, accommodation and petty acquisitions in connection with work-related travel. The employee must be away for at least 24 hours. Travel allowances are tax-free and are paid according to standard rates. This is also called ...

  2. View and claim your holiday allowance

    Settle in Denmark Housing and moving ... Money and tax School and education Healthcare Travel and transport Pension Rights ... View and claim your holiday allowance; View and claim your holiday allowance Here you can view and claim the holiday allowance you have accrued. If there are errors in the amounts or number of holidays, you must contact ...

  3. Denmark Tax Agency Issues Guidance on Tax-free Travel ...

    The Danish Customs and Tax Administration Dec. 20 issued guidance on tax-free travel expenses for 2023. Topics covered include: 1) conditions for payment of tax-free reimbursement for travel expenses; 2) situations where tax-free compensation cannot be paid; 3) maximum travel allowances and standard rates; 4) a 555 Danish krone (US$79) daily ...

  4. Denmark Customs Regulations in 2024, Duty-Free Allowance Limits

    Learn about customs regulations before traveling to Denmark in 2024: import regulations, duty-free allowance, prohibited and restricted ... As you know, customs regulations widely depend on the country. Before traveling to (or from) Denmark make sure to check the allowance and limits for the next things: Alcohol and tobacco; Currency; Medicines ...

  5. What is a travel allowance?

    Travel allowance is a deduction you can get if you have been traveling for work. It is intended to cover the extra expenses you may have in connection with the trip. the trip. This can cover anything from paying for your own accommodation, to paying for individual meals, or simply paying for the train ticket to the airport or a bottle of water. ...

  6. Travelling outside the EU

    If you travel to Denmark from a country outside the EU, you must pay customs duties, VAT and excise duties if you have bought goods for a value of more than: DKK 3,250 if you arrive in Denmark by plane or ship. DKK 2,250 if you arrive by other means of transport. You may be asked to show receipts for your goods.

  7. Per diem in Denmark

    Maintain compliance with Denmark's per diem (daily allowance) norms and regulations with Rydoo Compliance Centre. Boost compliance knowledge within your organisation. ... If you work outside Denmark, your annual deduction for travel expenses including other possible deductions relating to your non-Danish salary may not exceed your non-Danish ...

  8. Food and accommodation and double housekeeping

    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 31,600 in 2024 (DKK 30,500 in 2023). Change your tax assessment notice, box 53. Change your preliminary income assessment, field 429.

  9. Holiday allowance

    You can use the holiday allowance from September, the year you start to accrue holiday allowance, to December the following year (16 months). The Holiday Act allows you to take your holiday as soon as the month after you have earned it e.g. the holiday allowance you accrue in September you can use in October. Holiday allowance may consist of:

  10. Denmark

    The deduction in 2023 is DKK 2.19 for 25 to 120 kilometres and DKK 1.10 per kilometre exceeding 120. For individuals living in certain outskirts, the allowance is DKK 2.19 per kilometre exceeding 120. Usage of the Øresund connection (the bridge and tunnel between Denmark and Sweden), or the Storebælts connection (the bridge and tunnel between ...

  11. Denmark Tax Agency Announces Increase in Transport ...

    The Danish Customs and Tax Administration Nov. 21 announced an increase in transport deduction rates and tax-free travel allowances for 2024. The announcement includes: 1) an increase in the transport deduction rate to 2.23 Danish krone (US$0.33) from 2.19 krone (US$0.32) per kilometer for driving between 25-120 kilometers, and to 1.12 krone (US$0.16) from 1.10 krone (US$0.16) per kilometer ...

  12. Travelling within the EU

    You can bring goods into Denmark when you return from travelling within the EU without paying customs duties, VAT and excise duties if the goods are for your own personal use. Own personal use means that only you, persons in your household or your private guests use the goods. There are special quantity limits for alcohol and tobacco.

  13. Bezala

    In Denmark, Bezala supports VAT rates, expense reimbursements, mileage allowances, and per diems. Mileage allowance in Denmark for the year 2024 When driving your own car for business use, the basic tax-free mileage allowance is DKK 3,79 / km when other travel costs are not reimbursed.

  14. Entry to Denmark

    UK citizens can travel to any country in the Schengen area, including Denmark, for up to 90 days in any 180-day period without a visa. That also applies if you are visiting Denmark to attend business meetings, cultural or sporting events, or for short term studies or training. The whole visit has to be within the 90-day limit and visits to ...

  15. Tax-free mileage allowances in Denmark

    Mileage allowances are only tax-free if employees use their own cars. Cars owned by spouses and partners are considered privately owned cars in this context. However, for unmarried couples, joint economy is a requirement. Cars registered in parents' names qualify as privately owned cars provided a de facto ownership can be substantiated by ...

  16. Employment Taxes in Denmark

    The allowance amount, in this case, depends on the means of transport. Travel Allowance. Employees can deduct travel expenses related to work trips in two different ways: Claim costs as a business expense and get it reimbursed by the employer; Make deductions when determining taxable income; The maximum allowance is DKK 28,600 per year.

  17. Denmark Tax Agency Updates Guidance on 2021 Tax-Free Allowances for

    The Danish Customs and Tax Administration Dec. 18 updated Guidance No. SKM2020.533.SKTST, on the 2021 tax-free allowances for employee travel expenses. Employee travel expenses are increased to: 1) 532 Danish kroner (US$87) from 521 kroner (US$85) for the food and small necessities allowance rate for travel in Denmark or abroad; 2) 228 kroner ...

  18. PDF Expense: Travel Allowance Configuration Guide

    Travel allowances do not apply to expenses such as car rentals, airline tickets, seminars, and so on. There are two types of travel allowances: fixed a nd reimbursable. ... Denmark. Chapter 2: Requirements 2004 - 2024 SAP Concur - 5 - Travel Allowance All right reserved.

  19. Taxable and tax-free tansport allowance

    Transport in your own vehicle within the same workplace. Both Danish and non-Danish employers may give their employees a tax-free transport allowance. The rules on transport allowance in Denmark also applies if the employee travels outside Denmark. You report the tax-free transport allowance to us via E-income.

  20. This Is the Happiest Country in the World for Retirees and ...

    Life expectancy in Denmark has steadily increased since the 1950s and is expected to reach 87 for women and 85 for men over the next 30 years, much faster than the rest of the world.

  21. Local Government Chief Executive Officers and Elected Members

    The range of allowances in Table 11 apply where a regional local government sets the amount of the annual local government allowance to which a chair is entitled under section 5.98(5) of the LG Act. Despite the provisions of subsection (1), the Perth City Council is to set the amount of the annual local government allowance to which the Lord ...

  22. Deductions and allowances Skat.dk

    72222795. Expenses you have in relation to unpaid work are not tax deductible.