The Tax Informer's Driving Book has been prepared and published as a guide to commercial driving. Whether you are self-employed or employed, drive your own car or have a free car, we have explained in the Driving Book the applicable legal requirements for commercial driving. The driving book also contains rules for employee driving in yellow-plate cars, as well as parts leasing schemes.
The driving book is aimed at:
Ordinary employees with customer outreach activities
- who receive tax-free driving allowance from their employer
- who has free car available
- who want a deduction at the rates of the Tax Council
- wishing to deduct actual expenses
Self-employed
- applying the rules for deductions according to the Tax Council's driving allowance rates
- applying the rules on deducting actual expenses
- using the company car exclusively for commercial purposes;
Whether you are an employee, self-employed or a major shareholder, the Swedish Tax Agency makes requirements for your driving accounts. Your documentation must be in order and complete. In the event that the documentation is not adequate, the beneficiary risks being taxed on the tax-free driving allowance paid. In recent rulings, we see that the employer has not carried out adequate checks on employees' driving accounts. In these situations, the employee has been taxed on the remuneration.
Descargar
Below you will find a sample of our Driving Book, which you can download for free here on the website.
The new rates for 2024
| Rates for Tax-Free Mileage Allowance |
Rates 2024 |
| Driving (car or motorcycle) up to 20,000 km per year: |
3.79 DKK per km |
| Driving over 20,000 km per year: |
2.24 DKK per km |
| Using own bicycle, moped, or EU-moped: |
0.62 DKK per km |
| Rates for Commuter Deduction between Home and Work: |
|
| 0-24 km per day: |
No deduction |
| 25-120 km per day: |
2.47 DKK per km |
| Over 120 km per day: |
1.12 DKK per km |
* The 20,000 km/year limit applies per employer.
You can choose to use rates higher or lower than those in the table:
- Higher rates. If the employee receives an allowance at higher rates than those in the table, the entire amount is taxable - unless the proportion which exceeds the rates is taxed as ordinary salary.
- Lower rates. If the employee receives an allowance at lower rates than those in the table, the allowance is still tax-free.
For orientation
- The Supreme Court has ruled: you are taxed on the part of the driving allowance you cannot adequately account for.
- Former Tax Minister Ole Stavad: “The employee is required to prove that the total use of the car was exclusively for business purposes during the income year in question. Such documentation can hardly be sufficient if it is less detailed than a complete running account.”
- The Ministry of Taxation has issued a decree that allows the tax authorities to require special proof of professional driving in the form of a driving book. We see many cases where the tax authorities do not approve the driving accounts or situations where the driving accounts are not made at all. The rules on driving accounting requirements can be found in Order No. 173 of March 13, 2000.
