Gifts from the employer

Most gifts are taxable - but there are exceptions

As a rule, all income is taxable, regardless of denomination or form of payment.

However, it is possible to give employees tax-free gifts on special occasions. Gifts related to Christmas and New Year, birthdays, etc. are not taxed if the value does not exceed DKK 1200 per year. If the value of the gift exceeds DKK 1200, the employee will have to be taxed on the whole gift value.

However, the amount limit for Christmas gifts is a maximum of DKK 900.

It should be noted, moreover, that it is a requirement that the gift be a gift of things, i.e. not cash or gift cards.

Tax-free bottom deduction on special occasions: Tax-free lump sum deduction from employer to employee in connection with the resignation of his/her position or in connection with the employer's or employee's anniversary (25th anniversary) is included in the taxable income minus DKK 8,000.

However, there are special conditions that must be met in order for the rules to be applied.

*We do not accept responsibility for dispositions made on the basis of the above information without prior advice.

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