This article helps you choose between 'Calculate the direct route' and 'Add the distances together' when you combine trips. This ensures that the 60-day rule is counted correctly.
Please note that trips cannot be split again once they are combined.
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Example 1 Two business trips in a row In the first example, I drive from my home address (A) to a DIY store (B), where I buy goods on behalf of the company. This trip therefore had a work purpose. I then drive on to my construction site (C). In this case, the trips should not be combined. This gives me the correct count at the DIY store (B). |
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Example 2 Private errand on the way In the second example, I drive from my home address (A) to the kindergarten (B) to drop off my child. I then drive directly to the construction site/office (C). In this case, the stop at the kindergarten must be removed, as this is a private trip. You do this by choosing 'Calculate the direct route'. The system then recalculates the number of kilometres, so that only the distance between the home address (A) and the construction site/office (C) is counted. In this case, there will be no map data from GPS, as the system calculates the fastest route at that time. |
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Example 3 Stop during a business trip In the third example, I drive from my home address (A) towards the construction site/office (C). On the way, I have to stop at a petrol station (B) to refuel the car. This means I make a small detour. In this case, I choose 'Add the distances together'. This ensures that I get the route actually driven between (A) and (C) as well as map data from GPS, and that I get the correct 60-day count at (C). |
Answer from the Danish Tax Agency (SKAT) on counting under the 60-day rule, which supports how we handle this:
Binding ruling from SKAT (in Danish) - see the 11 questions and answers at the top