An employer in Denmark can reimburse employees for using a personal vehicle for business journeys. An example of a business journey is driving to a client’s office for a client visit.
|First 20,000 km of the year||Above the 20,000 km within the year|
|Car||DKK 3.70 per km||DKK 2.17 per km|
|Bike, moped or scooter||DKK 0.57 per km||DKK 0.57 per km|
You can pay your employees more than these maximum amounts, however, the excess will be considered taxable income. If you pay less than these amounts, reimbursement is tax-free.