Your employer may disburse up to 25% of the standard food rate for petty acquisitions such as a cup of coffee or a newspaper.
25% of the rate corresponds to DKK 143.50 per day in 2024 (DKK 138.75 per day in 2023).
Your work-related travel must be at least 24 hours and you need to be away from home for one night at least.
If your employer does not disburse DKK 143.50 per day, you are entitled to a deduction.
If your employer disburses less than DKK 143.50 per day, you are entitled to a deduction for the difference. If, for example, your employer disburses DKK 80 per day, you are entitled to a deduction of DKK 63.50 per day. Please see Deduction for travel expenses for further information.
Remember that your total deduction for travel expenses, food, accommodation and petty acquisitions is maximum DKK 31,600 in 2024 (DKK 30,500 in 2023).
Enter your deduction in your tax assessment notice, box 53.
Tourist drivers are not eligible for a 25% allowance or similar deductions.