Denmark Tax Agency Issues Guidance on Tax-Free Travel Expenses for 2025

The Danish Customs and Tax Administration Dec. 17 issued guidance on tax-free travel expenses for 2025. Topics covered include: 1) conditions for tax-free reimbursement of travel expenses and situations where tax-free compensation is unavailable; 2) maximum travel allowances, standard rates, and eligibility for deductions; 3) a daily subsistence rate of 597 Danish kroner (US$84) per person for non-tourist wage earners traveling with an overnight stay in Denmark or abroad; 4) a reduction to the meal allowance where free meals are provided to employees during travel and a tax-free allowance for small necessities up to 25 percent of the subsistence rate; ...