{"id":4829,"date":"2024-01-13T13:33:21","date_gmt":"2024-01-13T12:33:21","guid":{"rendered":"https:\/\/lead-roedl.dk\/?p=4829"},"modified":"2025-10-28T14:39:42","modified_gmt":"2025-10-28T13:39:42","slug":"travel-costs-2024","status":"publish","type":"post","link":"https:\/\/lead-roedl.dk\/fr\/travel-costs-2024\/","title":{"rendered":"[English] Travel costs 2024: Get an overview of the new Danish travel expense rates!"},"content":{"rendered":"<p>The Danish travel expense rates change at the turn of the year, and this year is no exception.<\/p>\n<p>We would like to take this opportunity to inform you about the new rates and the requirements that must be met in order to receive tax-free payments from the employer.<\/p>\n<p><strong>Tax-free per diems at a glance:<\/strong><\/p>\n<table style=\"height: 453px;\" width=\"568\">\n<tbody>\n<tr>\n<td width=\"321\"><\/td>\n<td width=\"113\"><strong>2023<\/strong><\/td>\n<td width=\"113\"><strong>2024<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"321\">Travel allowance<\/td>\n<td width=\"113\">555 DKK<\/td>\n<td width=\"113\">574 DKK<\/td>\n<\/tr>\n<tr>\n<td width=\"321\">Accommodation allowance<\/td>\n<td width=\"113\">238 DKK<\/td>\n<td width=\"113\">246 DKK<\/td>\n<\/tr>\n<tr>\n<td width=\"321\">25% allowance, pr. 24 hours<\/td>\n<td width=\"113\">138.75 DKK<\/td>\n<td width=\"113\">143.50 DKK<\/td>\n<\/tr>\n<tr>\n<td width=\"321\">Transport allowance (up to 20,000 km per year)<\/td>\n<td width=\"113\">3.73 DKK<\/td>\n<td width=\"113\">3.79 DKK<\/td>\n<\/tr>\n<tr>\n<td width=\"321\">Transport allowance (over 20,000 km per year)<\/td>\n<td width=\"113\">2.19 DKK<\/td>\n<td width=\"113\">2.23 DKK<\/td>\n<\/tr>\n<tr>\n<td width=\"321\">Deduction for transport between home and work (25-120 km)<\/td>\n<td width=\"113\">2.19 DKK<\/td>\n<td width=\"113\">2.23 DKK<\/td>\n<\/tr>\n<tr>\n<td width=\"321\">Commuter allowance over 120 km<\/td>\n<td width=\"113\">1.10 DKK<\/td>\n<td width=\"113\">1.12 DKK<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>Travel allowance (\u201cRejsegodtg\u00f8relse \/ di\u00e6ter\u201d)<\/strong><\/p>\n<p>For business trips, the employer can pay a tax-free travel allowance to cover the cost of meals, accommodation and incidentals. This requires that the trip lasts at least 24 hours and that the destination is so far from the employee&rsquo;s home that the employee cannot stay overnight at home.<\/p>\n<p>If the employee receives free meals during the trip, deductions are made from the allowance:<\/p>\n<ul>\n<li>Breakfast: 15 percent<\/li>\n<li>Lunch: 30 percent<\/li>\n<li>Dinner: 30 percent<\/li>\n<\/ul>\n<p>If the employer pays a travel allowance, it must be ensured that the requirements for tax-free payment are met. An accounting voucher must show the following information:<\/p>\n<ul>\n<li>Reason for the trip<\/li>\n<li>Destination and any stopovers<\/li>\n<li>Number of travel days, in particular the time of the beginning and end of the trip<\/li>\n<li>Rates applied<\/li>\n<li>Calculation<\/li>\n<li>Employer&rsquo;s control note<\/li>\n<\/ul>\n<p>If the conditions for a tax-free payment are not met, the amount is taxable. If the employer pays a lower amount than the tax-free rate, the employee may claim the difference on his or her annual income tax return.<\/p>\n<p><strong>Accommodation allowance (\u201cLogigodtg\u00f8relse\u201d)<\/strong><\/p>\n<p>The accommodation allowance covers undocumented costs for overnight stays on a business trip, e.g., overnight stays in a hotel, caravan or private accommodation.<\/p>\n<p>The accommodation allowance can only be paid if the overnight expenses are not covered as per account rendered or free accommodation has been provided.<\/p>\n<p><strong>Transport allowance (\u201cBefordringsgodtg\u00f8relse\u201d)<\/strong><\/p>\n<p>If the employee uses his or her private car for business travel, the employer can pay a tax-free travel allowance as compensation. This allowance covers the employee&rsquo;s costs for gasoline, taxes, maintenance costs, insurance, etc. The employee is not entitled to deduct fuel bills from the allowance. Fuel bills can therefore <u>not<\/u> be claimed as expenses at the same time.<\/p>\n<p>The following count as business trips:<\/p>\n<ul>\n<li>Trips between home and workplace for a maximum of 60 days within a 12-month period<\/li>\n<li>Trips to other places of work<\/li>\n<\/ul>\n<p>If the employer pays the travel allowance to the employee, it must be ensured that the documentation requirements of the Danish tax authorities are met. An accounting document must show the following information:<\/p>\n<ul>\n<li>Reason for the trip<\/li>\n<li>Destination and any intermediate destinations<\/li>\n<li>Date of the trip<\/li>\n<li>Kilometers traveled<\/li>\n<li>Rate used<\/li>\n<li>Journey with the employee&rsquo;s private vehicle (license plate number)<\/li>\n<li>Employer&rsquo;s control note<\/li>\n<\/ul>\n<p>If the employer does not pay a tax-free travel allowance to the employee, the employee may claim the expenses as a tax deduction on his\/her annual income tax return. In this case, the employee must provide the above documentation.<\/p>\n<p><strong>Deduction for transport between home and work (\u201cK\u00f8rselsfradrag\u201d)<\/strong><\/p>\n<p>The deduction covers the employee&rsquo;s costs for transportation to the permanent workplace and is only eligible if the workplace is further than 12 kilometers from the employee&rsquo;s residence. It does not matter how the employee travels to work &#8211; this can be in his\/her own car or by bicycle or public transport.<\/p>\n<p>The employee may claim the deduction himself as part of his annual income tax return.<\/p>\n<p>Do you have questions about travel expenses? Please contact us!<\/p>\n<p><strong>Your labor law team<\/strong><\/p>\n<div class=\"vce-row-container\">\n<div id=\"el-529d68bc\" class=\"vce-row vce-row--col-gap-30 vce-row-columns--top vce-row-content--top\" data-vce-do-apply=\"all el-529d68bc\">\n<div class=\"vce-row-content\" data-vce-element-content=\"true\">\n<div>\n<hr \/>\n<div class=\"vce-row-container\">\n<div id=\"el-529d68bc\" class=\"vce-row vce-row--col-gap-30 vce-row-columns--top vce-row-content--top\" data-vce-do-apply=\"all el-529d68bc\">\n<div class=\"vce-row-content\" data-vce-element-content=\"true\">\n<div id=\"el-9c5353dd\" class=\"vce-col vce-col--md-49-99p vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-first vce-col--lg-first vce-col--xl-first\">\n<div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background el-9c5353dd\">\n<div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-9c5353dd\">\n<div class=\"vce-text-block\">\n<div id=\"el-2f4e7956\" class=\"vce-text-block-wrapper vce\" data-vce-do-apply=\"all el-2f4e7956\">\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4695 alignleft\" src=\"https:\/\/lead-roedl.dk\/\/wp-content\/uploads\/2018\/10\/Alex_2023-1-scaled-e1679311297588-254x350.jpg\" alt=\"\" width=\"230\" height=\"317\" srcset=\"https:\/\/lead-roedl.dk\/wp-content\/uploads\/2018\/10\/Alex_2023-1-scaled-e1679311297588-254x350.jpg 254w, https:\/\/lead-roedl.dk\/wp-content\/uploads\/2018\/10\/Alex_2023-1-scaled-e1679311297588-743x1024.jpg 743w, https:\/\/lead-roedl.dk\/wp-content\/uploads\/2018\/10\/Alex_2023-1-scaled-e1679311297588-768x1059.jpg 768w, https:\/\/lead-roedl.dk\/wp-content\/uploads\/2018\/10\/Alex_2023-1-scaled-e1679311297588-1114x1536.jpg 1114w, https:\/\/lead-roedl.dk\/wp-content\/uploads\/2018\/10\/Alex_2023-1-scaled-e1679311297588-624x860.jpg 624w, https:\/\/lead-roedl.dk\/wp-content\/uploads\/2018\/10\/Alex_2023-1-scaled-e1679311297588.jpg 1337w\" sizes=\"auto, (max-width: 230px) 100vw, 230px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>Alexandra Huber<br \/>\nAttorney-at-law, Partner<\/p>\n<p>+45 5116 7494<br \/>\n<a href=\"mailto:alexandra.huber@lead-roedl.dk\">alexandra.huber@lead-roedl.dk<\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div id=\"el-2f4e7956\" class=\"vce-text-block-wrapper vce\" data-vce-do-apply=\"all el-2f4e7956\">\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-9c5353dd\">\n<div class=\"vce-text-block\">\n<p>&nbsp;<\/p>\n<div id=\"el-2f4e7956\" class=\"vce-text-block-wrapper vce\" data-vce-do-apply=\"all el-2f4e7956\">\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4515 alignleft\" src=\"https:\/\/lead-roedl.dk\/\/wp-content\/uploads\/2022\/10\/Jana-Behlendorf-254x350.jpg\" alt=\"\" width=\"230\" height=\"317\" srcset=\"https:\/\/lead-roedl.dk\/wp-content\/uploads\/2022\/10\/Jana-Behlendorf-254x350.jpg 254w, https:\/\/lead-roedl.dk\/wp-content\/uploads\/2022\/10\/Jana-Behlendorf.jpg 400w\" sizes=\"auto, (max-width: 230px) 100vw, 230px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>Jana Behlendorf<br \/>\nAttorney-at-law<\/p>\n<p>+45 23 24 60 22<br \/>\n<a href=\"mailto:jana.behlendorf@lead-roedl.dk\">jana.behlendorf@lead-roedl.dk<\/a><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div id=\"el-2f4e7956\" class=\"vce-text-block-wrapper vce\" data-vce-do-apply=\"all el-2f4e7956\">\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-4569\" src=\"https:\/\/lead-roedl.dk\/\/wp-content\/uploads\/2022\/11\/Navina-Jegarubanathan-254x350.jpg\" alt=\"\" width=\"230\" height=\"317\" srcset=\"https:\/\/lead-roedl.dk\/wp-content\/uploads\/2022\/11\/Navina-Jegarubanathan-254x350.jpg 254w, https:\/\/lead-roedl.dk\/wp-content\/uploads\/2022\/11\/Navina-Jegarubanathan.jpg 400w\" sizes=\"auto, (max-width: 230px) 100vw, 230px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>Navina Jegarubanathan<br \/>\nAssistant Attorney<\/p>\n<p>+45 60 52 43 04<br \/>\n<a href=\"mailto:navina.jegarubanathan@lead-roedl.dk\">navina.jegarubanathan@lead-roedl.dk<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>The Danish travel expense rates change at the turn of the year, and this year is no exception. We would like to take this opportunity to inform you about the new rates and the requirements that must be met in order to receive tax-free payments from the employer. Tax-free per diems at a glance: 2023 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":4604,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4829","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ikke-kategoriseret"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>[English] Travel costs 2024: Get an overview of the new Danish travel expense rates! - LEAD | R\u00d6DL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lead-roedl.dk\/\/travel-costs-2024\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:da][English] Travel costs 2024: Get an overview of the new Danish travel expense rates![:en]Travel costs 2024: Get an overview of the new Danish travel expense rates![:de]Reisekosten 2024: Verschaffen Sie sich einen \u00dcberblick \u00fcber die neuen d\u00e4nischen Reisekostens\u00e4tze![:fr][English] Travel costs 2024: Get an overview of the new Danish travel expense rates![:] - LEAD | R\u00d6DL\" \/>\n<meta property=\"og:description\" content=\"The Danish travel expense rates change at the turn of the year, and this year is no exception. 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Tax-free per diems at a glance: 2023 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lead-roedl.dk\/\/travel-costs-2024\/\" \/>\n<meta property=\"og:site_name\" content=\"LEAD | R\u00d6DL\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-13T12:33:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-28T13:39:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lead-roedl.dk\/\/wp-content\/uploads\/2023\/01\/newsletter230112-850x400-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"850\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Asger Seeberg Wulf\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Asger Seeberg Wulf\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/lead-roedl.dk\\\/\\\/travel-costs-2024\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lead-roedl.dk\\\/\\\/travel-costs-2024\\\/\"},\"author\":{\"name\":\"Asger Seeberg Wulf\",\"@id\":\"https:\\\/\\\/lead-roedl.dk\\\/#\\\/schema\\\/person\\\/92d6f1557e0ba092a0631981526432b1\"},\"headline\":\"[English] Travel costs 2024: Get an overview of the new Danish travel expense rates!\",\"datePublished\":\"2024-01-13T12:33:21+00:00\",\"dateModified\":\"2025-10-28T13:39:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/lead-roedl.dk\\\/\\\/travel-costs-2024\\\/\"},\"wordCount\":2576,\"publisher\":{\"@id\":\"https:\\\/\\\/lead-roedl.dk\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/lead-roedl.dk\\\/\\\/travel-costs-2024\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lead-roedl.dk\\\/wp-content\\\/uploads\\\/2023\\\/01\\\/newsletter230112-850x400-1.jpg\",\"articleSection\":[\"Ikke kategoriseret\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/lead-roedl.dk\\\/\\\/travel-costs-2024\\\/\",\"url\":\"https:\\\/\\\/lead-roedl.dk\\\/\\\/travel-costs-2024\\\/\",\"name\":\"[:da][English] Travel costs 2024: Get an overview of the new Danish travel expense rates![:en]Travel costs 2024: Get an overview of the new Danish travel expense rates![:de]Reisekosten 2024: Verschaffen Sie sich einen \u00dcberblick \u00fcber die neuen d\u00e4nischen Reisekostens\u00e4tze![:fr][English] Travel costs 2024: Get an overview of the new Danish travel expense rates![:] - 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