Denmark Tax Agency Posts Guidance on Tax-Free Allowances for 2026 Travel Expenses

The Danish Customs and Tax Administration Dec. 18 posted guidance on tax-free allowances for travel expenses in 2026. Topics covered include: 1) conditions for tax-free reimbursement of travel expenses, and situations where tax-free compensation is unavailable; 2) the 12-month time limit to pay allowances for food and small necessities at the standard rate, with exceptions; 3) maximum travel allowances and standard daily rates per person, including the 625 Danish kroner (US$98) subsistence allowance and the 268 kroner (US$42.17) accommodation allowance, for employees traveling with an overnight stay in Denmark or abroad; 4) the reduced meal allowance where free meals are ...