If the amount of a purchased asset is less than DKK 15,000 (this is the limit for 2023 – the amount limit is indexed every year) the cost can be deducted in one and the same year and must therefore be registered on the "Deductions" tab. If, on the other hand, the amount is greater than the mentioned limit, it must be registered under "Investments". There may be special cases where you can do it differently, but this is the absolute general rule.

In addition, of course you do not have to keep track of this, or any of the many other tax rates that are used in relation to B income. All relevant tax rates are built into b-indkomst.dk and are updated every single year, of course. And should you enter an amount that is "too high" such as "Deduction", then b-indkomst.dk will make you aware of this, so it is difficult to do anything wrong in this direction. And vice versa in relation to entering a "too low" amount as "Investment".

In addition, you can click on "Help" on all pages both in the web version and in the app. The help is specific to the individual page, so it addresses exactly the page you are working with.

Even if you move municipality during a calendar year, you cannot choose which municipality you are liable for tax to. It is your national register address on 5 September that determines which municipality you are liable for tax. If your civil registry address on 5 September was in Aarhus, you should therefore not change this.

Technically, you change your tax municipality on b-indkomst.dk by pressing "Edit" for the income year in question and selecting the relevant municipality in the drop-down menu "Municipality of residence".

As you have probably experienced when you create a job, it is your primary address that is automatically selected as the first from address. If you are very bothered by – for the rest of the year in question – having to change this to your new from address, then you can consider the following:

If you have moved address within the same municipality, there are no problems in changing the address during an income year.

But if you have moved from one municipality to another, you must be aware that the address (municipality) you choose affects the calculation of your council tax. It is typically the address you have on 5 September that determines which municipality you pay council tax to.

However, there is not much difference between the municipal taxes, so it will probably not disturb your B-income accounts too much if you change your address - and therefore also your municipality. But it can mean a small difference if you use a different tax municipality on b-indkomst.dk than the municipality to which you will pay tax for the income year in question.

The address search in b-indkomst.dk speaks - via the API - together with Google Maps. Instead of typing "Tivoli Kbh", type the specific address that Google Maps would like to recognize. There may be a few cases where you can find what you are looking for if you use Google Maps on the web, but can not on b-indkomst.dk. But this is due to Google's API, which b-indkomst.dk does not have power over.

In general, it is important to remember to write the number on the road / street, as the distance is calculated accurately, which is not possible if you simply state eg "Roskildevej".

However, no floor / floor must be specified, as the calculation is made 2-dimensionally and there is no deduction for going up / down stairs :)

You can only create an income year once the tax rates for that year have been decided. The rates are part of the Finance Act and are therefore typically not fixed until the end of the year - sometimes not until mid-December. Even when the Finance Act itself has been passed, sometimes a few rates are missing, which only fall into place a little later. As soon as the tax rates for the coming year are fixed, you will be able to create the income year on b-indkomst.dk.

When you have B-income and buy an instrument to use it in connection with your B-income and the amount (for 2023) is over DKK 15,000, then you must create it as an investment at b-indkomst.dk. Here you can choose to write off the amount at between 0% and 25% per year.

In addition, of course you do not have to keep track of this or any of the many other tax rates that are used in relation to B income. All relevant tax rates are built into b-indkomst.dk and are updated every single year, of course. And should you enter an amount that is "too high" such as "Deduction", then b-indkomst.dk will make you aware of this, so it is difficult to do anything wrong in this direction. And vice versa in relation to entering a "too low" amount as "Investment".

Well, back to the matter - if you depreciate DKK 50,000 at 25%, it gives a depreciation in the first year of DKK 12,500. As long as you have a B income that is greater than the DKK 12,500* (* = see below for exact amount), then you can write off with 25%. But if you e.g. have driving deductions in connection with your B income (or, for example, other smaller deductions), then you may well end up in the situation that you - initially - overall have a negative B income. You must not, but in that case b-indkomst.dk will make you aware of it.

In your situation, you can then - very easily - change the depreciation rate to e.g. 15% or 20%, so that overall you do not have a negative B income. The good thing about choosing a slightly lower depreciation rate is that you don't miss out on the depreciation. You simply save it and can depreciate it with up to 25% the following year(s).

*= In fact, you must earn a B income that is higher than DKK 12,500 in order to deduct DKK 12,500. This is because AM contributions must first be paid from your B income before deductions can be calculated. The AM contribution is currently 8%. You must therefore earn a minimum of: DKK 12,500 / (1-0.08) = DKK 13,587 to be able to deduct DKK 12,500 from your B income. However, b-indkomst.dk also calculates this for you and alerts you if you run into problems with your individual limit.

Yes, b-indkomst.dk takes the basic deduction into account. But it is important that you read the entire answer below, because it is your entries that control how much of the basic deduction can be used in relation to your B income. If you also have A income, then the basic deduction will typically be used in relation to this income, but read along here:

It is absolutely correct that you do not have to pay tax on amounts that are below the basic deduction.

As you can see on the "Overview" page, b-indkomst.dk includes the basic deduction in the calculation of AM contribution and B tax.

However, it is you who controls how much of the basic deduction can benefit your B income.

Almost everyone with B income actually also has A income. And if you have A-income, the basic deduction will be used according to your A-income. It is therefore very important that you enter your expected A income (and expected pension/SU and expected deductions in your A income) as accurately as possible when you create the income year.

If you indicate, for example, that you have no A income, then your full basic deduction will be able to go to your B income. If it turns out that you actually had A income, yes, you will probably get a back tax, because your basic deduction will then automatically be used in relation to your A income and – because you indicated when you created your income year – that you had no A income, our system will calculate based on this information and include your basic deduction in relation to your B income.

SO: It is very important that you correctly enter your A income, pension/SU and deductions (in your A income) when you create an income year. If you are in doubt, we recommend that you be a little cautious/conservative. This means that you state a slightly higher A income, a slightly higher pension/SU and slightly lower (or no) deductions in your A income than expected.

Expenses for courses and tuition are always operating expenses and must thus be registered on the "Deductions" tab. This is because "Investments" in b-indkomst.dk must be understood as the purchase of material things, eg instruments, equipment or other "physical" assets.

But you should be aware that SKAT is very skeptical when it comes to deductions for course expenses. The starting point is that there is no deduction because courses and education are considered the establishment of a new income base. For example, book expenses in connection with university educations are not deductible for the same reason. It is thus only expenses for courses and teaching that go under the term “continuing education” or updating or maintenance of already existing competencies that are deductible.

SKAT approves that you depreciate your equipment from the year it is put into use - and where the income is. There has been no significant depreciation from December to February of the following year, and furthermore, the equipment is not something you have been able to use privately. In this case, you must therefore register your expenditure on equipment (acquisition cost) in the year of income the year after you bought it.

But otherwise, the general rule is that if equipment is not used for work in the year of purchase, then a valuation of the equipment's value must be carried out at the time/in the later year in which it is put into use. This is because if you have used equipment for private purposes first, then it is used and thus depreciated when you start using it for income generation.

You should only receive payment for the amount which is yours. You should not receive B-income on behalf of others. You risk being considered either as an employer or as part of a partner company (I/S), and in this case you are neither one nor the other. So the instructor has to pay your fees separately.

The production and sale of CDs can have many different accounting consequences. Therefore, it is difficult to provide one accounting solution that can be used by everyone. Some have had all production costs covered by subsidies, others have not received any subsidies. Some produce physical CDs, others only publish digitally. Some sell 10 CDs in a year, others sell the entire edition in one or two years. These differences present challenges of various kinds.

Most self-publishing companies can avoid VAT registration. As a starting point, income from the sale of goods is subject to VAT, and the same applies to the sale of digital music releases. But VAT registration of the company can be omitted if the turnover, i.e. the income from sales does not exceed DKK 50,000 within a 12-month period.

b-indkomst.dk cannot accommodate all the situations mentioned above in relation to the production and sale of CDs from a purely accounting point of view. So it is a small account that you may have to keep on the side.

DMF has prepared a guide for how you should proceed in relation to publishing a CD. You can find the instructions here:

https://www.dmf.dk/medlemsservice/skatteraadgivning/cdsalgogskat/

In addition, it may be a good idea to get hold of your association, a tax adviser or SKAT in relation to the publication of a CD and the accounting techniques therein.

You can make a payment to SKAT using e.g. Dankort via SKAT's website:

https://www.skat.dk/dk/data.aspx?oId=49

If you drive to / from a fee job in someone else's car or you get a lift, then you can take the so-called low driving deduction. This deduction also applies to A-income recipients. 

If this is the case, then on b-indkomst.dk, when you create the job, simply select: "Passenger in car / MC".

So no, you do not have to drive in your own car to get a driving deduction. But you MUST drive in your OWN car if you are to have the high driving deduction. You can achieve the low driving deduction - on an equal basis with everyone else with "normal" wage income.

Whether you need to keep a logbook using the low rate; there is no requirement for this, but SKAT can make extra demands that you must make it probable that you have made the transport to / from a fee job, in the case of long distances and especially if it is several days in a row to the same place. But otherwise you are well on your way if you use b-indkomst.dk's system. You may want to consider adding your own excel sheet where you note the mileage at start and finish.

The short answer is: Yes, you can deduct the mentioned expenses. Especially with regard to expenses for food, it is a prerequisite that you have a gig job that is a long way from your place of residence. In that case, the expense can be described as "commercial". You don't need a CVR number for that. However, you must remember documentation for the expenses you deduct.

Ang. your question about deductions for purchased equipment, then you may well deduct it if you use it in connection with your B-income jobs. BUT if you also use it privately / in another context, then it will only be partially deductible. For example, if you use it 20% in connection with your B-income jobs, then you will be able to deduct 20% of the expense in your B-income fees.

Overall, you can not have more deductions than you have B-income - you must not have a net-negative personal income on B-income. But don't worry, b-indkomst.dk keeps an eye on (also) and makes you aware if this should be the case.

When you have personal B-income and are not registered for VAT, you must take the entire amount as a starting point - ie including VAT.

Fully deductible

If you have purchased something that is fully deductible, then the deduction percentage should be set to 100.

Example 1: You buy saxophone blades, which you all use in connection with your fee jobs. The deduction percentage can be set here to 100.

Partly deductible

If what you have bought is used for purposes other than in connection with your fee income, then the cost of what you bought will only be partially deductible.

 
Example 2: You buy a computer so you can make music events, do marketing, website, etc. But you also use the computer privately. In this case, you can, for example, deduct 10% of the computer cost if you estimate that you use it approx. 10% in connection with your fee income. If this is the case, set the deduction rate to 10.

As a starting point, it is the time of payment that determines which income year tax must be paid in. So if you play a job, e.g. at the end of December 2022, when you will only be paid the fee in 2023, so for tax purposes the job must be registered in 2023. You must therefore register the job in b-indkomst.dk in the income year 2023.

If it is to be done 100% correctly, then there is no such thing as "travel allowance" from a tax point of view. ”Travel allowance” is to be regarded as a fee. If you enter it as such, you can of course also take the associated driving deduction.

If you do as you write - i.e. "net" the two things against each other (you don't note the driving allowance in some places and then don't take the driving deduction either), then you are actually cheating a bit on tax. This is because AM contributions must be paid before the deduction is calculated. You therefore pay 8% (the current rate) AM contribution before you can take the driving deduction.

If you thus want a driving allowance that corresponds exactly to the cost you have – including payment of AM contribution, then you must actually make this calculation:

Running costs are estimated at DKK 1,000. To this is then added the 8% which must be paid in AM contribution before the driving deduction can be taken. This is done as follows: 1,000 / (1-0.08) = DKK 1,087. Thus, 8% of 1,087 = DKK 87 can be paid and there is thus exactly DKK 1,000 to cover the transport.

When you create the job, in the drop down menu called "Means of transport" simply select "Not used own means of transport". Thus, the address fields disappear.

AM contributions must be paid by KODA and Gramex, but not by library revenue nor by grants.

Therefore, in the case of library income and scholarships, remember to check the box "Library fees, scholarships, prizes / art support or other b-income from which no AM contribution must be paid?".

When you create the job, in the drop down menu called "Means of transport" simply select "Not used own means of transport". Thus, the address fields disappear.

There are two ways to create such a travel deduction:

1: The easiest way is probably to create a "job", which is then the practitioner and where the fee is 0, but where you just use the "job" to register the run.

2: You can create the run together with the job - it is i.a. therefore there is a start and end date for the job. The dates are not so crucial in the tax sense as long as they are within the same calendar year.

Overall, the expenses called operating expenses can be deducted and they are defined as "the expenses incurred to acquire, secure and maintain the year's income". In addition, there is the same rule for the tax depreciation of fixed assets.

Note that deductions for expenses presuppose that there is income with which the expenses are related. There must be a business purpose in incurring the expenses.

Some expenses are only partially deductible. For example, if you buy equipment that you also use privately, the cost of this equipment will only be partially deductible. If, for example, you use the equipment 20% in connection with your B-income jobs, then you will be able to deduct 20% of the expense. In the first instance, you must assess for yourself how much you use the equipment in connection with your B-income fees - and thus what percentage can be deducted.
 
The sum of your deductions and depreciations in field 29 of the annual statement must not exceed your B-income after deduction of your AM contributions (currently 8%) - you must therefore not have a deficit in personal income. But don't worry, b-indkomst.dk (also) keeps an eye on this and makes you aware if that should be the case.

It is highly recommended to press "Help" on the page you are on when you are logged in. Here, there is always help available for exactly the page you are on. There is thus also help available for the question asked here.

When you are about to create or edit a job and press the small blue arrow or the text in the field "Transport", you can choose 4 different options:

• "No transport / not used your own means of transport used" - you choose this option if you have had B income without transport. You also choose this option if, for example, you have taken the train or other transport in connection with your paid job. In these cases, you create your deduction on the "Deductions" page instead.

• "Your own car or motorcycle" - if you have driven to/from a paid job or e.g. a test/preparation for this in your own car or motorcycle, then you choose this option.

  • NOTE: If you choose this option, the deduction ends up in "Heading 29 - Other deductions in personal income" and NOT in "Heading 51 - transport" on the "Annual statement" page. And that is of course completely correct, that is how the tax legislation is. The tax value of this type of deduction is also greater than the tax value of amounts in box 51.

• "Your own bike, moped or EU moped" - if you have driven to/from a paid job or e.g. test/preparation for this on your own bike, moped or EU moped, you choose this option.

  • NOTE: If you choose this option, the deduction ends up in "Heading 29 - Other deductions in personal income" and NOT in "Heading 51 - transport" on the "Annual statement" page. And that is of course completely correct, that is how the tax legislation is. The tax value of this type of deduction is also greater than the tax value of amounts in box 51.

• "Passenger in car/MC" - you can choose this option if you have not driven in your own car/MC and if you do not have a documented expense - for example, if you have been a passenger in another person's car - then you can you still apply the "low" driving allowance.

NOTE: It is ONLY this type of driving deduction that ends up in "Heading 51 - transport" on the Annual statement page.

When you have driven your own car or motorbike, you are entitled to the high driving deduction. This deduction is approx. twice as high as the "normal" driving deduction (which A-income recipients can use) and in addition there is also a deduction from the first kilometer driven, contrary to the "normal" driving deduction. Of course, we always ensure that the updated and correct rates are built into the system, so that you automatically get the high deduction if you have driven in your own car/motorcycle.

Yes, the Danish tax legislation is extremely complex. Fortunately, we have it under control. :)

Yes you can. Below you can read which deduction you can get and how b-indkkomst.dk automatically calculates it for you.

It is highly recommended to press "Help" on the page you are on when you are logged in. Here, there is always help available for exactly the page you are on. There is thus also help available for the question asked here.

When you are about to create or edit a job and press the small blue arrow or the text in the field "Transport", you can choose 4 different options:

• "No transport / not used your own means of transport used" - you choose this option if you have had B income without transport. You also choose this option if, for example, you have taken the train or other transport in connection with your paid job. In these cases, you create your deduction on the "Deductions" page instead.

• "Your own car or motorcycle" - if you have driven to/from a paid job or e.g. a test/preparation for this in your own car or motorcycle, then you choose this option.

  • NOTE: If you choose this option, the deduction ends up in "Heading 29 - Other deductions in personal income" and NOT in "Heading 51 - transport" on the "Annual statement" page. And that is of course completely correct, that is how the tax legislation is. The tax value of this type of deduction is also greater than the tax value of amounts in box 51.

• "Your own bike, moped or EU moped" - if you have driven to/from a paid job or e.g. test/preparation for this on your own bike, moped or EU moped, you choose this option.

  • NOTE: If you choose this option, the deduction ends up in "Heading 29 - Other deductions in personal income" and NOT in "Heading 51 - transport" on the "Annual statement" page. And that is of course completely correct, that is how the tax legislation is. The tax value of this type of deduction is also greater than the tax value of amounts in box 51.

• "Passenger in car/MC" - you can choose this option if you have not driven in your own car/MC and if you do not have a documented expense - for example, if you have been a passenger in another person's car - then you can you still apply the "low" driving allowance.

NOTE: It is ONLY this type of driving deduction that ends up in "Heading 51 - transport" on the Annual statement page. Remember, however, that box 51 in the annual statement from SKAT also includes the driving you may have in connection with any A income. So if you have transport deductions in connection with your A income, you must add the amount that is automatically calculated for you on b-indkkomst.dk regarding transport deductions for your B income on top of the amount that relates to your A income.

Yes, the Danish tax legislation is definitely not easy. Fortunately, we have it under control in relation to your B income and our system always works with the updated rates, which you therefore do not have to deal with. :)

SKAT has the habit of continuously changing their system. And with regard to section 51, it is rubbish for fee recipients (who are passengers in another person's car/use the low deduction). Previously, users could simply enter the amount themselves in box 51 in the annual statement. You can't do that anymore.

But no, you must not put the amount in box 29, it will be wrong. If you do that, you will get too high a deduction, as the tax value of box 29 is higher than the tax value of box 51.

So you have to get your transport deduction (as a passenger in another person's car) into box 51.

You can (at least at the time of writing) change the distance that SKAT calculates based on the work address you enter. Here you can perhaps "fumble" a little, so that you will hit your total deduction in section 51. In other words, calculate backwards/try your way forward a little so that you hit the deduction that appears on our page "Annual statement" for section 51. Alternatively you can enter all the addresses where you have been a passenger.

NOTE: It is ONLY this type of driving deduction that ends up in "Heading 51 - transport" on the Annual statement page. Remember, however, that box 51 in the annual statement from SKAT also includes the driving you may have in connection with any A income. So if you have transport deductions in connection with your A income, you must add the amount that is automatically calculated for you on b-indkkomst.dk regarding transport deductions for your B income on top of the amount that relates to your A income.

Yes, the Danish tax legislation is definitely not easy. Fortunately, we have it under control in relation to your B income and our system always works with the updated rates, which you therefore do not have to deal with. :)

In relation to documentation, you can very easily, on the "Jobs" page, download a csv file in which all addresses, etc. are found. There is thus good documentation in relation to SKAT. In addition, you can generate a pdf for each individual page in the system + generate a combined pdf for all the pages. So yes, it is absolutely possible to provide SKAT with the documentation they may ask for.