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You need a driving permit from the head of department or head of division to drive your own car instead of using public transport. Driving authorisation can be granted permanently or for a specific trip.
The driving authorisation is documented by the head of department/head of division on the travel reimbursement form.
If you normally travel to work by car, you can only be reimbursed for additional driving expenses, i.e. kilometres beyond the distance you normally travel to your workplace. Unless the journey takes place on an agreed home working day, you can cover your entire journey from home to the destination.
If you normally travel to work by public transport, by bike or on foot, you can cover your entire journey from home to destination.
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The current rates are:
2024 2025 Low rate DKK 2,23 pr. km DKK 2,23 pr. km High rate DKK 3,79 pr. km DKK 3,81 pr. km The mileage allowance is calculated at the low rate for the first 2,000 km per calendar year.
The next 18,000 km per calendar (i.e. kilometre no. 2,001 to kilometre no. 20,000) are calculated at the high rate.
From 20,001 km, the mileage allowance is calculated at the low rate.
All driving abroad is covered at the low rate. This is stated in sections 15 and 16 of the travel agreement.
If the traveller is not employed at SDU, the allowance is always calculated at the low rate.
If you have not been authorised to drive your own car, you can only be reimbursed expenses corresponding to a train ticket. The expense amount must be reported in zExpense in the expense category "Mileage allowance (221001)". This ensures that the reimbursement is reported to the Danish Tax Agency. It must be clear from zExpense that you are not reimbursed for more kilometres than you have actually driven.
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In order for the mileage allowance to be paid tax-free, you must have driven in/on your own or your partner's car or motorbike. As the payer of the mileage allowance, SDU must check and verify this.
Read more about verification at skat.dk.
You can claim a difference deduction from the Danish Tax Agency if you have incurred travel expenses that are not covered by SDU. If SDU has not covered the expense, it will usually be because it is not an additional expense.
In 2025, a maximum tax deduction of DKK 32,800 can be taken.
In 2024, a maximum tax deduction of DKK 31,600 can be taken.
Financial Service does not provide advice on tax matters, including the tax difference deduction.
The 60-day rule
You can receive a maximum of 60 working days of tax-free compensation for travelling between your home and your temporary workplace per 12-month period.
If you are at risk of exceeding the 60-day rule, you will be notified by Financial Service.
SDU must monitor compliance with the tax rules, and to ensure that we comply with the 60-day rule, SDU does the following:
- Approximately every two months, Financial Service pulls data on all trips recorded in the zExpense travel expense system within the past 12 months.
- Financial Service reviews the data and documents the check in the journal system Acadre in case no. 18/2498.
- If the data shows that an employee is at risk of exceeding the 60-day rule, Financial Service informs the employee.
- If mileage allowance has been paid in excess of the allowed 60 days in error, Financial Service will ensure that the error is corrected and that the amount is refunded or reported as taxable.
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Driving your own car abroad is always calculated at the low rate. This is stated in sections 15 and 16 of the business travel agreement.
This means that journeys that start in Denmark and end in another country (or vice versa) must always be split into two rows (two different journeys) in zExpense.
How to register driving abroad in zExpense:
- Go to the green field/heading "Mileage".
- Click on "Add new mileage".
- Select "Kørsel udland" in the "Compensation" cell.
How to register change location in zExpense from DK to Germany:
- Location: "Border between Denmark and Germany"
- Address: "A7, 0"
- Postcode: "24983"
- City: "Handewitt"
- Country: "Germany"
How to register a change location in zExpense from Denmark to Sweden:
- Location: "The border between Denmark and Sweden"
- Address: "Peberholm"
- Postcode:
- City:
- Country:
Read SDU's internal circular about driving your own car -
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If you are employed in Central Administration, you can borrow one of SDU's company cars, which are managed by Technical Services.
The faculties council their own vehicles.
Read more about SDU's company cars -
SDU is not allowed to pay rental fees for cars used for private purposes.
Driving between residence (permanent or temporary) and the workplace is considered private driving. If an employer pays the rent for a car used for private purposes, it is equivalent to the workplace providing a free car. Institutions under the state are not allowed to do so, which is why SDU is not allowed to pay rental costs for a car used privately. This is particularly relevant if you stay abroad for an extended period of time.
It is possible for SDU to pay a mileage allowance according to the rules for travelling in your own car when you pay all car rental expenses yourself.
The above is stated in a reply from Skat to SDU on 17 May 2017. The letter is entered records in Acadre 17 / 1549, file 9.
Read more in The Danish Tax Agency's legal guide, section C.A.4.3.3.3.2 (section "Delebil og leasede biler" - only in Danish) -
The timetable below shows the distance in kilometres between SDU's campuses.
The distances were found in December 2020 on Google Maps based on the criteria of fastest route and no use of the ferry between Bøjden on Funen and Fynshav on Als. Campusvej in Odense is based on the car parks at Fioniavej.
In some cases, there is a difference in the distance between the outward and return journey. The place in the first vertical column is the starting point.
Campusvej 55 Winsløws Vej 15 København Slagelse Kolding Sønderborg Esbjerg Campusvej 55
Odense5,6 166 71,3 74,5 167 138 J. B. Winsløws Vej 15
Odense5,6 169 74,4 67,6 160 131 Studiestræde 6
1455 København K166 169 97,7 234 326 297 Søndre Stationsvej 28
4200 Slagelse71,5 74,2 97,1 140 232 203 Universitetsparken 1
6000 Kolding75,0 67,4 233 138 92,3 71,0 Alsion 2
6400 Sønderborg167 159 325 230 91,6 159 Degnevej 14
6705 Esbjerg Ø139 132 297 203 71,2 159 -
If you need to cross the Storebælt Bridge, using a BroBizz or PayByPlate is significantly cheaper than paying with Dankort, credit card or cash.
See the prices for business driving.
Order a Brobizz
SDU has a framework agreement with BroBizz, which you can see in the TrueTrade purchasing system by searching for BroBizz.
If you want to order a BroBizz, you need to fill in the order form, which you can find when you look up the agreement in the purchasing system. Send the completed form by email to btb@brobizz.dk.
Documentation for private BroBizz
If you have used your private BroBizz or PayByPlate when travelling over the Storebælt Bridge, you must attach a receipt for the expense when you register in zExpense. You can download the receipt under "Trips and expenses" in your profile on the BroBizz website.
If you have not attached the receipt in zExpense, you can instead attach a dated bank statement documenting the amount of the expense.
VAT when crossing the Storebælt Bridge
When driving an ordinary car - whether it is an SDU company car or a private car - VAT is not deductible. In the vendor module in ERP, the VAT code "NUL_FRADRAG" must be used.
Fines and fees
SDU does not cover the costs of parking fines, speeding fines and control fees in buses/trains or similar.