{"id":1857,"date":"2026-01-14T12:33:37","date_gmt":"2026-01-14T10:33:37","guid":{"rendered":"https:\/\/mengdyrboel.com\/?page_id=1857"},"modified":"2026-01-16T14:19:03","modified_gmt":"2026-01-16T12:19:03","slug":"artikel-3","status":"publish","type":"page","link":"https:\/\/mengdyrboel.com\/en\/artikel-3\/","title":{"rendered":"Artikel 3"},"content":{"rendered":"
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Fradrag for hjemmekontor - Hvad er reglerne?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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18 april 2025
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Arbejder du hjemmefra og overvejer, om du kan f\u00e5 fradrag for\ndit hjemmekontor? Du er ikke alene. Her f\u00e5r du et overblik over de g\u00e6ldende\nskatteregler og praksis for fradrag ved brug af hjemmekontor \u2013 b\u00e5de for l\u00f8nmodtagere\n(privatpersoner) og selvst\u00e6ndige erhvervsdrivende.<\/p><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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 L\u00f8nmodtagere (ansatte) \u2013 krav for at f\u00e5 fradrag <\/b><\/span><\/p><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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L\u00f8nmodtagere (ansatte) \u2013 krav for at f\u00e5 fradrag <\/strong><\/b>For almindelige ansatte er det som udgangspunkt sv\u00e6rt at f\u00e5 fradrag for et hjemmekontor. Du kan kun f\u00e5 fradrag i ganske s\u00e6rlige tilf\u00e6lde, hvor alle<\/em><\/i> f\u00f8lgende krav er opfyldt:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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  • Dedikeret arbejdsv\u00e6relse:<\/strong><\/b> Du skal have et separat rum i din bolig, som udelukkende bruges som arbejdsplads. Rummet skal v\u00e6re indrettet s\u00e5 specielt, at det ikke l\u00e6ngere fungerer som et almindeligt opholdsrum i hjemmet \u2013 fx hvis det er lavet om til en tegnestue eller et laboratorium. (Med andre ord: At sidde med laptoppen ved k\u00f8kkenbordet eller i sofaen giver ikke fradrag)<\/li>
  • Regelm\u00e6ssig erhvervsm\u00e6ssig brug:<\/strong><\/b> Hjemmekontoret skal bruges i v\u00e6sentlig grad til dit arbejde i arbejdstiden. Det skal typisk v\u00e6re din faste arbejdsplads i hjemmet, hvor du udf\u00f8rer en betydelig del af dit job inden for normal arbejdstid. Sporadisk aften- eller weekendarbejde i et g\u00e6stev\u00e6relse vil ikke v\u00e6re nok til fradrag.<\/li>
  • Ingen anden arbejdsplads til r\u00e5dighed:<\/strong><\/b> Fradrag gives som regel kun hvis din arbejdsgiver ikke stiller en arbejdsplads til r\u00e5dighed for dig ude p\u00e5 arbejdspladsen. Har du en kontorplads p\u00e5 jobbet, vil Skat normalt vurdere, at dit hjemmekontor ikke er n\u00f8dvendigt for at tjene din l\u00f8n (og dermed ikke berettiget til fradrag).<\/li><\/ul>

    OBS:<\/em><\/i><\/strong><\/b> Som l\u00f8nmodtager h\u00f8rer hjemmekontor-fradraget under \u201c\u00f8vrige l\u00f8nmodtagerudgifter\u201d. Det betyder, at der ikke er fradrag for de f\u00f8rste 7.300 kr. (2025) af disse udgifter. Du f\u00e5r alts\u00e5 kun skattev\u00e6rdi af fradraget, hvis dine samlede fradragsberettigede arbejdsudgifter i \u00e5ret overstiger denne bundgr\u00e6nse.<\/em><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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    Selvst\u00e6ndige erhvervsdrivende \u2013 krav for at f\u00e5 fradrag<\/b><\/span><\/p><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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    Driver du selvst\u00e6ndig virksomhed fra din private bolig? S\u00e5 er der lidt st\u00f8rre mulighed for at f\u00e5 fradrag for dit hjemmekontor, men kravene ligner faktisk dem for l\u00f8nmodtagere. Skattereglerne siger, at udgifter til et hjemmekontor som udgangspunkt betragtes som private og derfor kun kan fratr\u00e6kkes i s\u00e6rlige tilf\u00e6lde. Her er de vigtigste betingelser, du skal opfylde som selvst\u00e6ndig for at kunne f\u00e5 fradraget:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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    • Kun erhvervsm\u00e6ssig anvendelse:<\/strong><\/b> Rummet skal v\u00e6re indrettet udelukkende til arbejde \u2013 det vil sige have skiftet karakter, s\u00e5 det ikke kan bruges til private form\u00e5l. Det skal fungere som et s\u00e6rskilt erhvervsrum (ikke blot et hj\u00f8rne af stuen). Fx vil et rum indrettet som v\u00e6rksted, atelier, tegnestue eller lignende, der ikke l\u00e6ngere bruges privat, opfylde kravet. (Bem\u00e6rk at et almindeligt kontor med standardm\u00f8bler og reoler normalt ikke er nok til at rummet anses for \u201ckun erhverv\u201d).<\/li>
    • V\u00e6sentlig brug i virksomheden:<\/strong><\/b> Hjemmekontoret skal bruges i betydeligt omfang til dit arbejde i virksomheden \u2013 gerne som din prim\u00e6re arbejdsplads i dagtimerne. Hvis du kun bruger rummet lejlighedsvis eller uden for normal arbejdstid, vil SKAT n\u00e6ppe anse udgiften som n\u00f8dvendig for at sikre din indkomst.<\/li>
    • Ingen andet kontor til r\u00e5dighed:<\/strong><\/b> Det tr\u00e6kker kraftigt ned, hvis du har adgang til et andet erhvervslokale. Har du fx ogs\u00e5 et kontor uden for hjemmet, vil det v\u00e6re sv\u00e6rt at argumentere for behovet for fradrag til et kontor i boligen. SKAT l\u00e6gger v\u00e6gt p\u00e5, om du kunne have udf\u00f8rt arbejdet andetsteds \u2013 er svaret ja, gives der typisk ikke fradrag.<\/li>
    • Dokumentation (bevisbyrde):<\/strong><\/b> Som selvst\u00e6ndig p\u00e5hviler bevisbyrden dig \u2013 du skal kunne dokumentere, at hjemmekontoret opfylder betingelserne, og at udgifterne virkelig er erhvervsm\u00e6ssige. Hav gerne dokumentation klar (fx billeder af rummets indretning, optegnelser over brugen m.v.) i tilf\u00e6lde af, at Skat sp\u00f8rger ind til det.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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      Hvis kravene er opfyldt:<\/strong><\/b> Har du f\u00f8rst et fradragsberettiget hjemmekontor, kan du til geng\u00e6ld tr\u00e6kke de udgifter fra, som vedr\u00f8rer den erhvervsm\u00e6ssige del af boligen.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      Det vil sige en forholdsm\u00e6ssig andel af dine boligudgifter. For eksempel kan udgifter til el og varme fordeles efter, hvor stor en andel af boligens areal dit kontor udg\u00f8r. Bor du til leje, kan du ogs\u00e5 fratr\u00e6kke samme forholdsm\u00e6ssige andel af huslejen. Ejer du boligen, kan du fratr\u00e6kke den tilsvarende andel af ejendomsskatterne (ejendomsskat) \u2013 dog kr\u00e6ver Skat typisk, at kontoret udg\u00f8r mindst ca. 10% af boligens areal for at betragte det som en betydende erhvervsm\u00e6ssig del.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      Fradrag for hjemmekontor – Hvad er reglerne? 18 april 2025 Arbejder du hjemmefra og overvejer, om du kan f\u00e5 fradrag […]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-1857","page","type-page","status-publish","hentry"],"yoast_head":"\nArtikel 3 - Meng & Dyrb\u00f8l<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mengdyrboel.com\/en\/artikel-3\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Artikel 3 - Meng & Dyrb\u00f8l\" \/>\n<meta property=\"og:description\" content=\"Fradrag for hjemmekontor – Hvad er reglerne? 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