Save a lot of money with the tax deduction

Save a lot of money with the tax deduction

Household services

You are entitled to claim a deduction for the wage costs on certain household services such as cleaning, minding of children or garden work carried out in your home or in your holiday home.

Claim your deduction for household services in E-tax:

  • For 2023: You can report your expected deduction for household servicers for 2023 in your preliminary income assessment in field 461. If you have already received and paid invoices for household services, you can report such expenses in E-tax (our self-service system TastSelv). Select 'Forskudsopgørelsen 2023' (Preliminary income assessment 2023) and then click the calculator next to 'Servicefradrag' (Household services) field 461. When you have reported the amount and the payment date is stated, your deduction will be transferred to your tax assessment notice for 2023.
  • For 2022: Select 'Indberet håndværkerfradrag for 2022' (Claim a deduction for home improvement services for 2022) (this also applies to household services) at the front page.
Claim your deduction for household services

About deduction for household services - for example cleaning, gardening and babysitting:

In 2023, the deduction for household services is DKK 6,600 per person (DKK 6,400 in 2022).

The value of the deduction is approx. 26% in 2023 (26% in 2022). If you have paid DKK 1,000 for a household service, you save approx. DKK 260 in taxes.

You are only entitled to a deduction for wage costs - not for materials used.

Deductible household services:

Ordinary cleaning

  • Wash-down and wiping of surfaces in the home
  • Cleaning of toilet and bath/shower
  • Vacuum-cleaning, floor washing and floor polishing
  • Dishwashing, clothes washing and ironing
  • Cleaning or washing of carpets, curtains, blinds, etc.

Please note - expenses for washing, ironing and dry cleaning clothes and rugs etc. are only deductible when it is done in the home.

It is not possible to claim expenses for au pairs living in the home where the work is carried out.

Window cleaning

  • Inside the building
  • Outside the building

Ordinary gardening work, etc.

  • Lawn mowing
  • Hedge cutting
  • Weeding
  • Trimming of bushes and trees (not tree felling or removal of fallen trees)
  • Snow clearing
  • Cleaning of paving slabs in terraces, driveways etc. (cleaning of roofs and roof gutters is not deductible)

Please note - expenses for once-off projects such as establishing a new lawn or a new terrasse are not deductible

You are not entitled to a tax deduction if you have rented out your holiday home. 

Household services carried out by private individuals

You may claim a deduction for household services such as cleaning and babysitting carried out by private individuals. They have to compelte a service declaration or similar, be 18 years old by the end of the income year and be subject to full tax liability in Denmark.

General terms

The deduction for home improvement services was discontinued on 1 April 2022. This means that you are only entitled to a deduction for home improvement services that are completed on 31 March 2022 and paid by no later than 31 May 2022. You can still claim a deduction for household services.

The following terms apply to the tax deduction for home improvement services and household services:
  • You have to be subject to general tax liability in Denmark and you must have turned 18 by the end of the year in which the work was carried out.
  • The deduction is per person per household. Spouses and cohabiting partners with joint finances may split the deduction as they wish, regardless of who paid for the services.  Each spouse/cohabiting partner is entitled to a tax deduction for household services of DKK 6,600 in 2023 (DKK 6,400 in 2022) and DKK 0 in 2023 for home improvement services (DKK 12,900 in 2022). The amount is not automatically transferred between spouses so you both have to enter your share.
  • Children aged 18 or more living at home may claim the deduction if they have paid for the service themselves.
  • To get a tax deduction, the amount must be paid by dankort, MobilePay or online banking.  Cash payments are not tax deductible.
  • You have to live in your all-year residence while the work is ongoing to get a deduction. If you have more than one all-year residence, you are only entitled to a deduction for home improvement services for work done in the home that you have registered with Folkeregisteret as your residence.
  • Even if you have an all-year residence as well as a holiday home, you are entitled to a maximum tax deduction for household services of DKK 6,600 in 2023 (DKK 6,400 in 2022) and DKK 0 in 2023 for home improvement services (DKK 12,900 in 2022).
  • You are only entitled to a deduction for home improvement services for maintenance and renovation of an existing all-year residence or holiday home. In other words, you cannot get a deduction for new builds.
  • You are not entitled to a deduction for expenses related to work for which you have received a subsidy according to other public schemes.
  • You are not entitled to a deduction for expenses related to work carried out by individuals whose permanent address is at the house undergoing work.
  • You must have an invoice (from a business) or a written statement (from an individual) documenting the work, and you have to pay for it electronically, regardless of the size of the amount.
  • You have to pay for the work carried out before 1 March the following year (for example, work carried out in 2021 must have been paid for no later than 28 February 2022).

 

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