Deduction for green renovation and higher service deduction
Official title (in Danish): Lov om ændring af ligningsloven og lov om registrering af køretøjer (Genindførelse af fradrag for grøn istandsættelse i boligjobordningen og udvidelse af servicefradraget samt justeringer som følge af nedlæggelse af motorekspeditionerne)
In short
Reading time: 1 min- What changes:
- The act provides a deduction for labour costs for green renovation in the home or the holiday home.
- The service deduction can amount to up to DKK 13,300 per person per year (2010 level), and the deduction for green renovation can amount to up to DKK 6,500 per person (2010 level).
- When: The rest of the Act entered into force on 6 February 2025. Section 2 entered into force on 1 July 2025.
- Parts of the act apply from 1 January 2025.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
Sources and original
Read the official text (in Danish) →
The case at the Danish Parliament (ft.dk)
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
Summary by the Danish Parliament (in Danish)
Lovforslaget udmønter bl.a. dele af »Aftale om finansloven for 2025« af 22. november 2024 mellem regeringen, Socialistisk Folkeparti og Radikale Venstre. Det foreslås bl.a. at indføre et grønt håndværkerfradrag og udvide det eksisterende servicefradrag. Videre foreslås mindre justeringer af motorlovgivningen som følge af nedlæggelsen af motorekspeditionerne. Den del, der omhandler nedlæggelse af motorekspeditionerne, skal træde i kraft den 1. juli 2025. Det foreslåede om genindførelse af fradrag for grøn istandsættelse i boligJobordningen og udvidelse af servicefradraget, får tilbagevirkende kraft til den 1. januar 2025.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
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- Introduced · 19 December 2024Status in the Danish Parliament: Fremsat
- Passed · 30 January 2025Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 4 February 2025Status in the Danish Parliament: Stadfæstet
- Partly entered into force · 6 February 2025Status in the Danish Parliament: Stadfæstet
- Fully in force · 1 July 2025Status in the Danish Parliament: Stadfæstet