TABLE OF CONTENTS
This policy outlines the rules and procedures for reimbursing business-related expenses for employees in Denmark, in accordance with the Danish Tax Authority (SKAT) guidelines.
Invoicing & Documentation
Required Documentation for Tax-Free Reimbursement
Valid invoice or receipt showing:
Vendor name and tax ID
Description of the expense (e.g., transport, meals, accommodation)
Date and amount
Horizons does not need to be listed on the invoice, but the service provider’s details must be clear.
Simplified Receipts
For small expenses under 50 DKK (e.g., local transport, minor supplies), simplified receipts may be accepted.
However, the company may still require full invoices for consistency.
Record Retention
All documentation must be retained for 5 years to comply with SKAT audit requirements.
Reimbursement & Taxability
Tax-Free Reimbursable Expenses (with documentation)
Travel: Train, flight, taxi, car rental
Meals: If directly linked to business (e.g., client meetings)
Accommodation: Hotel stays for business trips
Business-related supplies: Office materials, professional services
Per Diems
Domestic per diem: 150 DKK/day for food and incidentals
International per diems: Based on destination; SKAT publishes country-specific rates
Per diems are non-taxableif:
Within SKAT’s standard rates
Used for overnight business travel
Excess amounts or unsubstantiated claims may be taxable income.
Business Travel
Air Travel
Reimbursable with receipt or boarding pass.
Business class is typically only allowed for long-haul flights, unless explicitly justified.
Public Transport (Train, Bus, Tram)
Reimbursable with valid tickets.
Must be used for business-related travel only.
Taxis / Cabs
Allowed for business purposes.
Receipts are required.
Company policy may prioritize public transport unless taxis are necessary.
Rental Cars
Reimbursable with:
Rental agreement
Receipts
Typically, only economy or compact cars are covered unless a larger vehicle is justified by business needs.
Mileage Reimbursement
The official mileage reimbursement rate for 2025 is 3.70 DKK per kilometre for employees using their personal vehicle for business purposes.
This rate is set by SKAT and periodically adjusted.
It covers all vehicle-related costs (fuel, maintenance, insurance, etc.).
Additional Travel Costs
Parking fees and tolls must be claimed separately from mileage.
These must be substantiated with receipts and reported as individual travel-related expenses.
Entertainment, Gifts & Events
Business Gifts
Non-taxableif:
Value is under 200 DKK per recipient per year
Or under 50 EUR per year (whichever threshold applies)
Taxable if the value exceeds these limits
Client Entertainment & Events
Generally taxableunless:
The event is modest and business-related
It meets SKAT’s criteria for deductible business events
Wellness & Health Expenses
Not reimbursable unless directly related to business (e.g., medical treatment during business travel)
Gym memberships, yoga, swimming are not reimbursable unless part of a formal employee benefit program