What can Denmark businesses claim as expenses?

Fully deductible for the company. However, any private use by employees or directors creates a taxable benefit (Fri bil) valued at 25% of the car's value per year. Moms on car purchase is not reclaimable for passenger cars used privately — only commercial vans/trucks qualify for full moms reclaim.

Employer pension contributions are fully deductible with no upper cap. Denmark has no mandatory minimum employer pension contribution (unlike UK auto-enrolment), but most companies contribute to maintain competitiveness. Employee contributions reduce AM-bidrag and income tax base.

Partially deductible, with different rules depending on your structure. An ApS director can have the company pay market-rate rent for a dedicated home workspace. Sole traders under VSO can deduct a proportionate room cost, but SKAT applies strict rules about exclusive business use.

Fully deductible. External office premises rented at market rate are straightforwardly deductible as erhvervsmæssige udgifter. This includes co-working memberships, serviced office packages, and traditional leases. Sub-letting from a connected party must be at arm's length.

Fully deductible. Items under DKK 16,200 (2025 small-asset write-off limit) can be expensed immediately. Larger items are depreciated, typically over 3-5 years. Monthly software subscriptions (SaaS) are fully deductible in the period they are incurred.

Fully deductible. Danish employer costs include gross salary, employer ATP contributions (DKK 3,510 per full-time employee per year), and AER (sick pay insurance). Optional pension contributions are also fully deductible. All must be reported monthly via eIndkomst.

Fully deductible. Fees to revisor (accountant/auditor), advokat (lawyer), management consultants, and other professional advisers with a business purpose are deductible as erhvervsmæssige udgifter. Capital-structure advice may need to be capitalised rather than expensed.

Fully deductible for genuine business travel. SKAT publishes standard rates: DKK 577/day accommodation, DKK 610/day subsistence (2025). Flights and train at actual cost. Commuting between home and regular workplace is not deductible.

Only 25% deductible for income tax purposes — one of the most restrictive entertainment deduction rules in Europe. Documentation of business purpose and attendees is mandatory. Internal staff meals and social events are fully deductible. Moms on restaurant bills is also non-reclaimable.

Fully deductible for work-relevant skills maintenance and development. SKAT distinguishes sharply between maintaining existing professional skills (deductible) and education for a new career (personal expense, not deductible). Employer-funded employee training is generally fully deductible.