Rules for Registering Vehicle Users
Rules for Registering Vehicle Users
On July 1, 2024, the Minister for Taxation issued a new regulation amending the rules for registering vehicle users. However, shortly thereafter, the Minister revised the regulation, so employers no longer must register all employees who have access to a company car for more than 30 days.
This revision of the regulation took effect on October 15, 2024.
So, who should be reported?
- Employees with Access to a Company Car for Private Use: Employees must only be registered as users of a company car if they have access to use the car for private driving and are therefore taxed on the value of the free car.
- Leased Company Cars: For leased company cars, not only the employee who is taxed on the car, but also the employer must be registered as users of the car.
- Employees Using a Loaner Vehicle: Employees who use a company workshop vehicle while their own company car is being repaired should not be registered as users of the workshop vehicle, even if the loan period exceeds 30 days (30 days refers to consecutive days).
The Danish Tax Agency (Motorstyrelsen) informs that users who were registered between July 1, 2024, and October 15, 2024, due to the new rules, can be re-registered free of charge until December 31, 2024.
Read more about the rules here.