Hi,
I came to Denmark to study, and this summer, I got a job in another city for a month. Since it is 150km away from my registered address, I can’t travel back and forth every day. I need temporary accommodation to stay. I signed a contract with a foreign company, so I must pay taxes myself.

1. Does it count as a temporary workplace? Am I entitled to get the food deduction?
2. Why is the food deduction relatively high? (according to [skat](https://skat.dk/data.aspx?oid=2245171), it is DKK 539 per day in 2022?) At the work site, I can get a comfortable meal for DKK 40.

Thank you.

4 comments

  3. It’s really in the grey area.
    The Danish wording of the tax law is that it’s supposed to be a temporary work “location” – and could be interpreted as “different from usual location, or office address of employment”. Often the descriptions related to this food deduction is related to business travel.

    Also in the legal “guidelines” the topic is covered under “Travel Expenses” [https://skat.dk/data.aspx?oid=1976873&chk=218293](https://skat.dk/data.aspx?oid=1976873&chk=218293)

    Also the rules state that it should be used when it’s not possible to travel back and forth every day – and 150 km each way is not impossible necessarily.

    In your case it’s more a matter of you accepting a job in another city, which usually would just allow you to take advantage of travel deductions (befordringsfradrag).

    In regards to it being a temporary position also depends on the context of the work. Source used is a precision to these laws made by SKAT

    [https://skat.dk/data.aspx?oid=1788452](https://skat.dk/data.aspx?oid=1788452)

    >Det er ikke muligt at gøre et arbejdssted, hvor arbejdet normalt kan udføres det samme sted år efter år, til et midlertidigt arbejdssted i relation til LL § 9 A, stk. 1, ved at ansætte en medarbejder på tidsbegrænsede kontrakter af f.eks. 12 måneders varighed den ene gang efter den anden.

    Basically, if you’re accepting a short term job that could be fulfilled by a normal full-time employee, the fact that you have a 1 month contract does not make it a temporary workplace.

    >Har en lønmodtager valgt at lade sig fastansætte på et fast arbejdssted, er afstanden mellem dette arbejdssted og den sædvanlige bopæl på forhånd givet. Det lægges derfor til grund, at lønmodtageren – allerede ved indgåelse af ansættelseskontrakten – har indstillet sig på at kunne få yderligere udgifter til kost og logi i forbindelse med en midlertidig bopæl ved det faste arbejdssted.

    Da medarbejderen ikke arbejder på et midlertidigt arbejdssted, når arbejdet foregår i virksomheden i Nordsjælland, er medarbejderen allerede af den grund ikke på rejse. Medarbejderen er derfor heller ikke berettiget til fradrag for rejseudgifter efter LL § 9 A i denne situation.

    Short rough translation. If an emplyee have accepted employment in a “regular workplace” the distance between home and work is pre-defined. Therefore the employee already knows that added cost housing and food is to be expected. As the location is in a fixed workplace – by definition the employee is not travelling and is therefore not eligible for tax deductions related to food and housing.

    ​

    In short – I highly doubt that you would be eligible for the tax deductions, as it sounds like you accepted the job in another city on your own terms – and the travel to this location is not mandated by the employer (meaning a different work location).

  4. It probably depends, but in general, if you accepted a position far away, then that is on you. The “food” deduction is meant to cover when you’re away from your usual workplace, not home. If you had accepted a job in your town, but the company then sent you 150 km away for a month to do work, then you’d be entitled to the deduction.(again depending on circumstances).

    The value is high because it is a deduction in taxes, not a payout you get from the government.

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