Denmark Tax Agency Clarifies Individual Income Tax Deductions for Lawncare Services Under Housing Job Regime

The Danish Customs and Tax Administration on May 12 posted online Tax Council Binding Answer No. SKM2026.237.SR, clarifying individual income tax deductions for lawncare services under the Housing Job regime. The taxpayer, a lawncare service provider, offered recurring lawn maintenance services, including reseeding, and inquired whether, under the regime, customers could deduct amounts paid for the services. Upon review, the Tax Council found that: 1) a taxable person of at least the age of 18 at the end of the income year can deduct up to 18,300 Danish krone (US$2,867) annually in expenses paid and documented for services for a ...