Can I Claim Hjemmekontor (Home Office) as a Business Expense in Denmark?
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.
What Skattestyrelsen (Danish Tax Agency) says
SKAT requires that a home office is used exclusively and primarily for business. For ApS directors, a lease between the company and the director as landlord must be at arm's length (markedspris). Sole traders can deduct a pro-rated share of home costs if the workspace is exclusively business-use.
When you can claim
- ApS renting a dedicated room from the director-owner at documented market rate (requires formal lease agreement)
- Sole trader under VSO with a room used exclusively for business — proportion of rent, mortgage interest, heating, and electricity
- Additional broadband/internet costs directly attributable to business use
- Office furniture and equipment purchased for the home workspace (subject to DKK 16,200 immediate write-off limit)
When you cannot claim
- Home costs where the room is also used personally — SKAT requires exclusive business use
- Mortgage capital repayments (only interest may be relevant for VSO capital account)
- General household costs (food, cleaning, shared utilities) without clear apportionment
- Costs where no formal documentation of business use exists
Good to know
Pro tip: For ApS directors, set up a formal written lease between yourself (as landlord) and your company (as tenant) at a documented market rent. This creates a clean deductible company expense and a separate rental income stream for you personally, taxed as capital income. Get a valuation from a local estate agent to establish the arm's length rate.
Important: SKAT scrutinises home-office arrangements closely. The arm's length rental rate must be genuinely supportable. If SKAT reclassifies a home-office payment as a hidden dividend or disallows it as non-arm's-length, the company loses the deduction and the director may face a deemed dividend charge.
Stop guessing what you can claim in Denmark
AccountsOS automatically categorises expenses with Skattestyrelsen (Danish Tax Agency)-aware rules and tells you exactly what is claimable.
Try Free