# Can I claim Uddannelse og Kurser (Training and Education) as a business expense in Denmark?

**Yes, fully claimable.** 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.

Typical amount: DKK 5,000 – 50,000 per year depending on industry and role

## What Skattestyrelsen (Danish Tax Agency) says

Ligningsloven §33C: continuing professional development (efteruddannelse) directly related to the business activity is deductible. Grundlæggende uddannelse (foundational education for a new qualification or career change) is a personal expense. For employees, employer-paid training relevant to their role is always deductible and tax-free to the employee.

## When you can claim

- Industry-specific training and certifications (e.g. accounting CPD, IT certifications, legal updates)
- Language courses directly required for business with international clients
- Management and leadership development for existing managers
- Health and safety training required by Danish Arbejdstilsynet (Work Environment Authority)
- Software training for tools used in the business
- Conference attendance fees with a clear professional development purpose

## When you cannot claim

- MBA or postgraduate degree programmes: foundational education, personal expense
- Training for a completely different industry or career
- Personal development courses without a clear business connection (e.g. mindfulness, cooking, general fitness)
- Education that merely improves general skills without a specific business link

## Good to know

**Pro tip:** When claiming training costs, keep the course description, the provider's invoice, and a brief note on how the training directly relates to your current business activity. For borderline cases, a memo linking the course content to specific job responsibilities or client requirements strengthens the deduction.

**Important:** SKAT is strict on the boundary between deductible CPD and non-deductible personal education. A management consultant who funds an MBA for themselves will typically find SKAT disallows it. The same consultant funding a junior employee's MBA is in a stronger position as it can be framed as employment benefit (though the employee may face a taxable benefit).

Source: https://skat.dk/skat.aspx?oid=2234853

## Related expenses

- [Lønomkostninger (Staff Costs)](https://accounts-os.com/dk/expenses/staff-costs-dk)
- [Rådgivningsomkostninger (Professional Fees)](https://accounts-os.com/dk/expenses/professional-fees-dk)