Taxation of travel expenses

When you travel in connection with your work, you may have a number of expenses. Whether the expenses are covered by AU depends on the purpose and type of expense, and whether a commitment has been made to the expense.

Here it is important to mention that all expenses financed and mediated by AU, both ordinary and external funds, must comply with AU's rules for business trips, purchases of goods and catering (even if there is approval from an external grant, they must comply AU's rules).

On this page you will find answers to questions that may arise in connection with expenses you have on your trip. If you do not find a useful answer, please contact the Travel Expense Accounts.

Purchase of goods

If you purchase goods or items during your posting abroad, it must be related to the stay and the following criteria must be met:

There is a commitment to the cost in the grant
AU's rules regarding a simple lifestyle must be observed. Simple living according to HR’s principles equals table, bed, lamp, chair, and simple kitchen equipment so that a single meal can be prepared and eaten.

If AU paid for the goods or items, it is AU's property, and must subsequently be stored at AU.

Taxfree expenses that can be covered/reimbursed

Applies to business travel of more than 28 days (posting):

Return travel expenses during the posting if the reason is work-related
Hourly and daily allowance up to 12 months
Moving household effects (from one address)
Outbound and return travel expenses for your family in relation to your posting

For tax exemption the following conditions must be met:

The employee is posted/transferred by the employer (AU), and
The cost of relocation is covered by AU either through reimbursement of expenses against documentation, or an EAN invoice from an agreed relocation company. Remember that the expense for relocation must be approved by the department management before the agreement is entered.

If you want a clarification of the tax matters, you must contact SKAT, who makes the final interpretation of the rules.

Taxable expenses that can be covered/reimbursed

Note: The following only applies to business travel of more than 28 days (posting):

Hourly and daily allowance for 12 months
Visas and necessary vaccinations for the accompanying family
Travel insurance for the accompanying family
Moving household effects for the accompanying family
Storage of household furniture and items in Denmark

Expenses for accompanying family must be approved by the department management before the departure and the approval must be attached in the settlement in RejsUd.