# Can I claim Hjemmekontor (Home Office) as a business expense in Denmark?

**Partially claimable.** 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.

Typical amount: DKK 12,000 – 60,000 per year depending on property size and location

## 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.

Source: https://skat.dk/skat.aspx?oid=2234742

## Related expenses

- [Husleje og Kontorleje (Office Rent)](https://accounts-os.com/dk/expenses/office-rent-dk)
- [IT-udstyr og Software (IT Equipment and Software)](https://accounts-os.com/dk/expenses/it-equipment-dk)