Can I Claim Husleje og Kontorleje (Office Rent) as a Business Expense in Denmark?
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.
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What Skattestyrelsen (Danish Tax Agency) says
Rent for business premises is deductible under Statsskatteloven §6, stk.1, litra a as an ordinary business expense. For leases between related parties (e.g. a director renting to their own company), the rate must be at arm's length to be deductible; excess amounts may be reclassified as disguised dividends.
When you can claim
- Traditional lease for a dedicated office space: fully deductible
- Co-working desk or hot-desk membership: fully deductible
- Serviced office bundles (rent plus utilities, meeting rooms, reception): fully deductible
- Storage units used exclusively for business stock
- Costs of leasehold improvements amortised over the lease term
- Rent for a registered office where the address is a genuine place to receive letters, as Erhvervsstyrelsen requires of a hjemstedsadresse
When you cannot claim
- Personal residential rent (no business use)
- Rent paid to a connected party above the provable market rate
- Advance rent payments beyond the next 12 months (timing difference, not a permanent disallowance)
Good to know
Pro tip: Copenhagen office rents are high. Many small Danish ApS start with a co-working membership and only take dedicated space when team size justifies it. Regus, Spaces, and numerous Danish providers offer flexible memberships with full invoice documentation for tax purposes. Keep the signed lease and the monthly invoices together for each address.
Important: Check that your office address is registered as the company's legal address (hjemstedsadresse) with Erhvervsstyrelsen if you want to use it as the registered office. Virtual office addresses are permitted for the CVR registration but the address must be a genuine location where letters can be received. Danish VAT is a single 25% rate, so a rent invoice with VAT is only recoverable where the lease is subject to VAT and the company is VAT-registered. Ask the landlord to confirm on the lease whether VAT is charged.
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