Deduction for trade union fees etc.

The maximum deduction for trade union fees is DKK 7,000 a year (DKK 6,000 n 2023). You will get the additional deduction at the end of the year, but if you want your deduction on a current basis during the year, you should change field 458 in your preliminary income assessment.

If for example you pay DKK 400 a month, you can deduct 12 x 400 = DKK 4,800. If you pay more than DKK 584 a month, you should only enter DKK 7,000 in your preliminary income assessment.

You are entitled to a deduction for:

• your regular trade union fee
• additional strike fund fees if imposed by your trade union
• membership fees for other associations whose purpose is to safeguard the professional interests of its members
• special contributions to an association intended to cover contributions for retired members

You are entitled to deduct all paid unemployment insurance fees and contributions to early retirement and flex allowance schemes.

Enter the total amount in field 439 in your preliminary income assessment, for example when you start or stop contributing to one of the schemes.