Guest Lecturer Remuneration and Gifts
When a guest lecturer visits voluntarily or is not eligible for a salary, SDU expresses gratitude through symbolic gifts. The gift's value must not exceed DKK 500, including VAT, and should never substitute for a fee.
Tax Considerations
All gifts provided to guests are taxable. Recipients must declare the gift's perceived value to the tax administration. It is recommended to inform recipients of their obligation to report the gift.
Procedure for Guest Lecturer Remuneration and Gifts
- Ordinary guest lecturers receive reimbursement for the cheapest public transport plus a gift (e.g., two bottles of wine or a small Georg Jensen SDU bowl).
- MMA guest lecturers receive reimbursement for the cheapest public transport, lunch, and either remuneration or a gift (e.g., two bottles of wine or a small Georg Jensen SDU bowl).
- If a guest lecturer is not physically present at SDU, the Georg Jensen SDU bowl gift can be sent to their private address in Denmark or abroad.
- SDU staff cannot receive remuneration, but DBM can offer a symbolic gift (e.g., two bottles of wine or a small Georg Jensen SDU bowl).
Procedure for Gifts for Ordinary Guest Lectures
If you intend to give a gift to a visiting guest lecturer, please email the student helper or the team's coordinator with the following information:
- Full name of the guest lecturer.
- Name of the firm where the person is employed.
- Name of the course.
- Date of the course.
- For MMA guest lectures, include approval from Professor Søren Askegaard and state analysis number 54040.
- Specify the desired gift.
Link to gifts (section E)
For any inquiries, please contact the financial team for assistance or more information.