Company car / Own car - Deloitte
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Company car / Own car Tax 2021 Tax
1 | Company car / Own car
Content
1. Company car
1.1 Who are comprised
1.2 Calculation basis
1.3 Taxable value
1.4 Availability
1.5 Electric cars
2. Use of own car for business purposes
2.1 Own car
2.2 Transportation for business purposes
2.3 Tax-free mileage allowance
2.4 Set-offs
2.5 Documentation and bookkeeping
2.6 Reporting
3. Leasing
3.1 Low-taxed leasing cars
3.2 Flex leasing
3.3 Split leasing
4. Choice of company car scheme
4.1 Free app to more platforms2 | Company car / Own car
Making the choice of Changes in 2021 The rules also apply to individuals, who are With the amendment of the Registration Tax
As part of the political agreement (“green members of or assistants for boards, Act at the end of 2017 (the "Car Package"), a
optimum car solutions conversion”) from December 2020 several committees, commissions, councils etc. and special "recalculation" of the registration tax
is a complicated matter, changes have been agreed, which will have an
impact on the rules for taxation of free
for self-employed, who have chosen to apply
the rules of the Business Tax Scheme.
on leasing cars was introduced with a
comparison and possible increase after 4
which requires profound company cars. months in relation to the market price.
1.2 Calculation basis
considerations and analyses. The percentages (25%/20%) for calculating the Company car is a taxable benefit and the
value is calculated as a standard percentage As per 1 February 2020 such a recalculation
taxable value will be changed and the will also affect the tax calculation basis,
The big issue is whether it is an advantage to of the car’s calculation basis. It is the mere
percentage (150%) for calculation the however, only with effect for cars made
have a company car at one’s disposal or right of disposal that is taxed. The extent of
environmental charge will be increased, see private use is not important. available for the first time (as a free car)
whether it will be better to use one’s own car section 1.3. Furthermore, the value of an from1 February 2020.
for business purposes with the possibility of employer-paid power charger – installed at the The calculation basis depends on whether
mileage allowance. A precise answer requires employee’s residence will be exempt from the car is more or less than 36 months old The leasing company must determine and
considerable calculations and depends taxation, see section 1.5. at the time when the employer acquires the inform the lessee (employer) of the
on thorough knowledge of the rules and car (conclusion of binding purchase, rental recalculated value if this leads to a higher
practices of taxation of company car as well as The changes will have effect from 1 July 2021 or leasing agreement). basis of calculation.
the conditions for paying out a tax-free for all employees, who are taxed on the value of
free company car. The calculation basis does not change for a Purchase of a company car upon the expiry of
mileage allowance when using one’s own car
company car (from the set of rules for new
for business purposes. the leasing period is considered change of
1. Company car cars to the set of rules for used cars) – unless
ownership just like a sale-and-lease-back
1.1 Who are comprised the car is actually traded (changes owner) at a
Deloitte has developed an easily accessible time that is more than 36 months after its agreement. If a company car is handed over
Taxation of company car is triggered when the to an affiliated company, for instance as part
calculation model, which on the basis of a few first registration.
car is made available to the employee by an of a restructuring, it can be considered an
parameters gives a very precise indication of
employer for private purposes. Therefore, the actual change of ownership, whereas sale and
which choice will be the best in each individual Leased company cars
rules apply first of all to employees. A cohabi- repurchasing of the same car will not be
situation. The model can be downloaded The leasing company must inform the lessee
tant or spouse’s use of the company car does (employer) of the current calculation basis accepted for tax purposes, unless the
as an app from www.deloitte.dk and is also
not trigger additional taxation. It is only the used for the calculating of the taxable value. agreement can be justified clearly for
described in section 4.
employee who can have a company car at his/ business purposes.
her disposal and, consequently, be subject to For the past many years, leasing cars have
This publication contains a brief introduction to
taxation. often been registered at very low prices and New cars (less than 36 months)
rules and practices for taxation of free
with low registration tax – and for company The calculation basis for new cars acquired
company car and payment of tax-free mileage
cars, therefore, also with a low tax value. no more than 36 months after their first
allowance applying as of 1 January 2021.3 | Company car / Own car
registration is the original price of the car as The original price – changed case law Used cars (more than 36 months) which there will be only one rate of 22,5%. The
new. This is called a date rule. After the first Until now, it has been an accepted and The calculation basis for used cars acquired reduction to 24,5% and the increase to 20,5%
36 months, the calculation basis is 75% of general interpretation that the “original price” more than 36 months after the first will have effect per 1 July 2021.
the original price of the car as new. This is was locked once and for all – by the first registration is the employer’s purchase price
registration date of the car. Also where the including any renovation repairs (opposite Environmental charge
called the month rule according to which the
car was traded within the first 36 months maintenance expenses). The taxable value is increased by an
calculation basis is reduced on the basis of
thereafter. environmental charge. The charge is not
the age of the car by the number of months
When it comes to used cars, there is no included in the calculation basis, but is added
from the month of the car's first registration.
This interpretation has been changed with a distinction between usual equipment and (directly) to the taxable value.
2018 municipal court decision, which was extra equipment. The calculation basis is the
The original price upheld by the High Court The environmental charge, currently 150%,
total purchase price of the car.
The price of the car as new is the car’s price (SKM2019.338.ØLR). In the specific case, a comprises the annual vehicle excise duty
including the registration tax, VAT, costs of car dealer first registered the car in May 2010 (including special charge for diesel cars
1.3 Taxable value
delivery and all usual equipment. There is a as an importer with a value of DKK 467,072. The taxable value of company car is without a particle filter, but exclusive of
distinction between usual equipment and The car was then made available to an equal to: equalising duty for certain diesel cars and
extra equipment, pursuant to the employee of the car dealer, after which the extra charge for private use).
car was sold to a company in June 2011 for • 25% of the first DKK 300,000 of the
Registration Tax Act.
DKK 860,000 for the purpose of being used calculation basis.
As part of the political agreement from
Usual equipment means equipment as a company car. • 20% of the amount exceeding DKK December 2020 (see introduction section) it
300,000. has been agreed that the environmental
subject to registration tax, including extra
The High Court upheld the district court's • Environmental charge. charge will be increased year by year for all
equipment in e.g. cars used for campaigns,
ruling and emphasized that the concept of company cars until 2025. Per 1 July 2021 the
if the equipment is mounted by the
"original price" in calculating the value of a Irrespective whether the calculation basis is environmental charge will be increased to
manufacturer or the importer.
free car must be understood as the price that the price of a new car, 75% of the price of a 250% and for 2022 to 350%.
an end user would have to pay at a new car or the purchase price, the
Pursuant to the Registration Tax Act, extra dealership when acquiring the vehicle as calculation shall always be based on the What is included in the taxable value
equipment can be exempted from the new. After an overall assessment, the original Operational costs, when using a company
amount of minimum DKK 160,000.
registration tax, if the equipment is price of the car was fixed at DKK 860,000. car, are included in the taxable value, and
supplied and mounted by the dealer the employer can pay these costs without
As part of the political agreement from
according to agreement between the Therefore, it is always important to consider December 2020 (see introduction section) it the employee being taxed additionally.
dealer and the user, and the equipment is the calculation basis soberly when taking has been agreed that the percentage rate of These costs are general operational costs,
stated separately on the contract as extra over a company car, where an "original price" 25% will be reduced by 0,5% annually until e.g. costs for petrol/diesel, insurances,
equipment. is stated and be particularly critical of – if the 2025 and the percentage rate of 20% will be vehicle excise duty as well as repairs and
basis differs from the car's suggested retail increased by 0,5% annually until 2025 – after maintenance, including drive-on products
price. such as oil, wash, windshield fluid etc.4 | Company car / Own car
Costs for garage, parking space, parking Employee's self-payment • The employee submits the original receipts
charges, ferry tickets, motorway charges, If, during the income year the employee to the employer.
bridge toll and purchase of roof rack for has paid the employer – with net pay – for • The employer books the amount as an
skies, child seat etc. are not operational costs having the car at his/her disposal, the operational cost and at the same time
and, thus, not included in the taxable value. If taxable value of the company car will be credits an equivalent amount as income in
the employer pays such costs, they will be reduced by an equivalent amount within the the form of self-payment in the company
treated as taxable benefits, which must be year in question. It is not important whether car accounts.
taxed separately. the self-payment is paid by installments
over the year or as a one-off payment. Gross salary reduction
Example: Payment after 31 December, or to others It is insignificant whether a company car is
The car is registered the first time on 20 October 2017. As from October 2020, the calculation basis is than the employer, who has provided the included as part of the total remuneration
reduced, no matter whether the car is delivered later on, e.g. in November/December 2017. company car, does not reduce the taxable package or the employee contributes directly
value. Costs that the employee pays to the financing by accepting a general and
himself/herself, do, in principle, not reduce actual salary reduction.
DKK 2017 2020 2020 the taxable value.
Jan-Sep Oct-Dec A reduction of the gross/cash salary is not
However, if the employee pays for general considered a self-payment for tax purposes,
Price of a new car (the original price) 480,000 480,000 480,000
operational costs, they can be reimbursed because it is not made with net pay.
Reduction, after 36 months - - -120,000 by the employer as an outlay according to Consequently, taxation will take place
receipts submitted, or they can be set-off according to the ordinary rules, and a salary
Calculation basis 480,000 480,000 360,000 against the taxable value as a user charge, if reduction can neither be set-off against nor
the employer does not want to reimburse reduce the tax value.
25% of DKK 300,000 75,000 75,000 75,000
them, see below.
20% of amounts above 36,000 36,000 12,000 1.4 Availability
For instance, if the employee pays for petrol If the car is only available for private use part
+ Environmental charge 6,750 6,750 6,750
abroad – or other general operational costs – of the year, the tax value will be reduced by
(vehicle excise duty DKK 4,500) per year
they can be considered self-payments and, the number of months during which the car
Taxable value per year 117,750 117,750 93,750 thus, reduce the taxable value of the company was not available to the employee. In this
car. It is, however, a condition that: respect, one month is a continuous 30 day
Taxable value per month 9,812 9,812 7,812 period and not a calendar month. For
instance, if the car has been available for5 | Company car / Own car
the period 1 January to 20 June and 10 August The new employer must also calculate the In the opinion of the Danish Tax Agency the For the period 1 April – 31 December 2020 (9
to 31 December, the employee must be taxed value of company car for the whole month case law for majority shareholders has months), a special reduction of DKK 40,000 in
of 11/12 of its annual value, because the during which the employee starts changed on the basis of SKM2019.337.BR, the annual taxable value for all electric, plug-in
period with no car available is more than 30 employment, but can against docu-mentation however, under special conditions as hybrid and fuel cell cars has been introduced
days, but less than 60 days. set-off the value of the company car that has indicated in the control signal, (DKK 3,333 per month).
been reported by the previous employer. SKM2020.44.SKTST.
In case of an occasional loan of a company As part of the political agreement from
car, the employee will also be taxed according Storage/downtime insurance According to new case law, it is possible to December 2020 (see under introduction
to the ordinary rules. This means that an A frequently asked question is whether it is cut off the availability of a car even if the section) it has been agreed that the value of an
employee must be taxed for a whole year, possible to avoid taxation of cars, which are license plates are not handed over to the employer-paid power charger – installed at the
however, a deduction for the number of either put away for storage or which are Motor Vehicle Agency but simply deposited employee’s residence will be exempt from
whole months during which the car was not covered by a downtime insurance for with an insurance company or insurance taxation. The change will have effect from 1 July
available will be granted. This means that a instance. However, neither downtime broker in connection with a downtime 2021.
loan/availability period of only a few hours insurance nor dismounting and deposit of insurance. However, this must be an
actually triggers taxation of the value of a registration plates with e.g. an insurance independent third party who has an 2. Use of own car for business purposes
company car for minimum one month (1/12 company are sufficient to avoid taxation of a independent interest in relation to the If the employee uses his/her own car for
of the annual value). company car. insurance relationship, and this is not the business purposes, the employer can reim-
case when depositing with for example a burse operating costs by paying out a tax-free
In case of changing cars in the middle of a To avoid taxation of a company car, it is lawyer or an accountant. mileage allowance.
calendar month, taxation of both cars should decisive that an effective “deprivation of
in principle be triggered in the actual month. theavailability” has taken place, and this 1.5 Electric cars On the contrary, the employer cannot pay or
However, if both cars have not been available requires, in principle, that the car is de- An electric car is, in principle, comprised by reimburse actual operating costs concerning
at the same time, it will be accepted that only registered in CRM and the registration plates the general rules on taxation of company car, the employee’s private car without tax
the most expensive of the cars is taxed are handed over to the Danish Tax Agency. if the car is made available for private use. The consequences.
during the actual month. costs for electricity for recharging the car are
Majority shareholder – new case law included and treated in the usual way as costs If the employee has other expenses for e.g.
The same applies, if an employee changes Until now, the case law has been that a for petrol/diesel etc. bridge tolls, ferry tickets etc. in connection with
job in the middle of a month and has a majority shareholder has not been able to transportation for business purposes, the
company car available from both deprive him/herself of the availability of a If the employer pays costs related to the costs can, however, be covered by the
workplaces. In this case, the first employer company car during a period of downtime installation of a power charger at the employer as outlays according to receipts
must calculate and tax the value of the insurance, unless the car was de-registered employee’s residence, the amount should be submitted. In order to have the expenses
company car for the whole month according for whole months and the license plates are added to the “calculation basis”. covered, it is a condition that the employee
to general terms and conditions. handed over to the Motor Vehicle Agency. can show original receipts.6 | Company car / Own car
2.1 Own car This 60-day rule means that transportation will 2.3 Tax-free mileage allowance must be calculated on the basis of the
In order to obtain tax-free mileage allowance, no longer be considered business-related Both Danish and foreign employers and rates that applied on the date of the
it is a condition that the employee drives in when an employee has driven from his/her assignors can pay out tax-free mileage transportation – even though the actual
his/her own car. residence to a workplace for more than 60 allowance to the employee for payout will be made in the subsequent
working days within a period of 12 months. transportation in his/her own car for income year/calendar year.
“Own car” is a car that is registered in the Therefore, the employee is no longer entitled business purposes.
employee’s own name. A car that is leased in to a tax-free mileage allowance. If the employer pays out a tax-free mileage
one’s own name (private leasing) is also For 2021 the National Assessment Council allowance by rates that are lower than the
considered one’s own car. A car that is When counting the 60 days, it is not important has determined these rates: rates stipulated by the National
registered in the spouse’s or the cohabitant’s whether the transportation has taken place by Assessment Council, the employee cannot
• DKK 3.44 per kilometre for the first 20,000
name is considered one’s own car as long as one’s own car, another person’s car or by deduct the differential amount between
kilometres
the parties have joint finances. A car that is public transport. The decisive factor is whether the allowance and rates.
registered in one of the parents’ name is also the employee has transported himself/herself • DKK 1.90 per kilometre beyond this limit
considered the son or daughter’s own car, between his/her residence and the specific If no allowance for transportation by one’s
when it can be documented that the son or workplace for more than 60 working days The total annual number of kilometres driven own car for business purposes is paid out,
daughter is the actual owner of the car, has within a preceding 12 month period. in the income year referred to is decisive for the employee will instead be entitled to a
financed the purchase and pays the whether the kilometres driven justify the high tax deduction (according to the rules and
operating costs. If the employee has a transport pattern or the low rate. by the rates for transportation between
that implies transportation to so many different home and work).
2.2 Transportation for business purposes workplaces that it is not likely that transporta- When the limit of 20,000 kilometres for
Legislation stipulates the following objective tion between usual residence and the work- business purposes in the individual calendar If an allowance is paid out by rates that
criteria for which kind of transportation is place will occur for more than 60 working days year is exceeded, the rate will be reduced. If are higher than the National Assessment
considered transportation for business within a 12 month period, the transportation an employee has several employers at the Council rates, the entire amount will be
purposes: can be considered made for business same time or during the year, the 20,000 taxable as personal income, unless the
purposes. There is no direct requirement to kilometre limit will apply to each employer. amount is divided at the time of payout
• Transportation between usual residence
control that the rule has been complied with. and the part of the amount that exceeds
and a workplace for up to 60 working days
The Danish Tax Agency can, however, with It is the actual number of kilometres driven the rates is treated as salary. In this case,
within the preceeding 12 months.
future effect for up to 12 months, impose during the calendar year, which decides taxes should be withheld in connection
• Transportation between workplaces. written orders that it should be documented which rate to be used. Thus the mileage with the payout.
• Transportation within the same workplace. that the transportation is actually business- allowance
related (e.g. by making mileage accounts).7 | Company car / Own car
2.4 Set-offs • The objective of the transportation. 2.6 Reporting however, a fact that a car model with the
Fixed monthly or annual payouts of mileage Payout of tax-free mileage allowance must be same equipment is often taxed lower, if it is
• Number of kilometres driven.
allowance are taxable and considered salary. reported, and the employer is liable to report leased compared to a purchased car. This is
• Rates applied. the amounts paid out on a month-by-month
Mileage allowance is also taxable, if it is set-off solely due to the fact that the leasing compa-
fully or partly against cash salary already • Calculation of the mileage allowance. basis to eIncome in box 48 with seperately nies (who own the car) can purchase the car
agreed upon. income type, code 0109. at a lower price than the price at which an
The demand on employer control procedures employer can purchase it.
The tax exemption is conditioned by the means that the documentation must be 3. Leasing
employee not having compensated his/her completed carefully and that it must contain If the employer leases a car and makes it However, as per 1 February 2020 a tightening
employer in connection with payout of tax-free all necessary information. available to the employee as a company car, has been introduced so that "recalculation" of
allowance. If concurrently with payout of the employee will be tax liable according to the the registration tax also affects the tax calcu-
allowance, the employer has agreed with the In our opinion, the conditions must be same rules applying for cars owned by the lation basis. For more, see under “Leasing
employee to reduce his/her gross salary, show considered fulfilled, if the above items can be company. The calculation basis is determined company cars” in chapter 1.2.
salary restraint or receive a lower salary at his/ identified through a salary/employee no. This as if the car was purchased by the employer at
her employment, the allowance paid out will means that, if the name, civil registration the time of leasing the car. In addition, the leasing companies have the
be taxable. number, rates and calculation are stated on possibility of only settling a proportional part
the payslip, and the information about date, If the car is leased no more than 36 months of the registration duty for the period that the
2.5 Documentation and bookkeeping purpose and address etc. is registered in an IT after the car’s first registration, the car will be leasing agreement covers. This does, however,
In order for the employee to receive a tax-free system, the documentation requirements are valued on the basis of the price of a new car. If not affect the taxation basis. Proportional
mileage allowance, the employer must check considered fulfilled. the leasing agreement has been concluded calculation and settlement of the registration
the number of kilometres driven. more than 36 months after the car’s first duty are often referred to as flex leasing,
The employer must check the number of registration, an estimated market value of the described in section 3.2 below.
The allowance must be settled by submitting a kilometres driven effectively, and, therefore, car at the time of concluding the agreement
document containing information about:: the person approving the payout must be able will be used as basis for the calculation. 3.2 Flex leasing
to identify the destination stated. Stating a In everyday speech, flex leasing is the situation
• The recipient’s name, address and civil
registration no. (CPR-number). company name or an in-house term is in 3.1 Low-taxed leasing cars where the leasing company has the possibility
principal not enough. The exact address must Even though the rules of taxation of company of settling a proportional registration duty.
• The business purpose of the transportation. be stated. The voucher should be signed by cars are identical – irrespective whether Very often, the model is described as
• Date of the transportation. the person checking them. the employer purchases or leases the car, it is, continuous settlement of the duty, however,
this is not correct.8 | Company car / Own car
A very special rule makes it possible for The model is to ensure that the employer as • The lease payment and all operational costs detailed and complete mileage log must be
the leasing companies only to settle a well as the employee pays exactly each their are for each of the parties settled directly with made continuously, and it must cover the
proportional part of the total registration duty. part of the total costs on the basis of a detailed the leasing company. actual kilometres driven split between
This is an exception from the ordinary rules mileage log. business and private purposes, respectively.
• The lease payment that covers the total
regarding payment of full registration duty, when
operational costs, depreciation and interest
the car is registered in Denmark for the first time. As the employee pays all costs and bears the Split leasing in practice
payment is split proportionally between the
financial risk regarding all private The employer must in no way finance, be
parties on the basis of the actual kilometres
The registration duty is calculated in the usual transportation, the employer has not made liable for or guarantee the employee’s
driven.
way, and, subsequently, the leasing company is the company car available to the employee for obligations vis-à-vis the leasing company.
charged with a proportional part – equivalent to private purposes. Therefore, no taxation will • The leasing agreements are required to be
the leasing period. The proportional duty is, occur according to the general rules of identical, so that each party pays exactly the In order for the scheme to be practicable and
however, paid upfront, and, therefore, the taxation of company car. same amount per kilometre driven. at the same time comply with The Danish Tax
payment is not continuous. • An ongoing settlement and adjustment of Agency's terms and conditions, it is required
The Danish Tax Agency has approved the the distribution of lease payments must be that each party settles all operational costs
Only leasing companies that lease out cars scheme provided that the following made, including both the extraordinary first- (including costs for petrol) proportionally and
commercially can apply the rule. Individuals requirements of the wording of leasing time payment, ordinary lease payments and directly with the leasing company. In this way,
cannot use the rules. agreements and mileage logs are fulfilled: operating expenses etc. it is ensured that each individual scheme is
divided effectively between the parties.
Split leasing arrangements • The current payment must be made in such
3.3 Split leasing
a way that the payments at all times reflect
The model consists of two independent • Separate, written leasing agreements Split leasing cannot be used for self-employed
the distribution between the actual number
leasing agreements: between the leasing company/employer and businessmen, even though the Business Tax
of kilometres traveled for business and
the leasing company/employee must be Scheme is applied, since the self-employed
private driving, i.e. based on the accumulated
• One agreement between the leasing concluded. The leasing agreements must be businessman is one and the same legal
mileage and the accumulated payments
company and the employer, which covers independent, and the parties must solely be person. If a leased car that is used for mixed
made over the entire lease period.
working hours and transportation for liable for their own obligations in relation to purposes is kept out of the Business Tax
business purposes. the leasing company. Scheme, the actual costs for using the car for
Mileage log – split leasing
• The employer has the preferential right to business purposes can be refunded, and,
• One agreement between the leasing In order to ensure that the employer only
use the car during working hours, and the consequently, the model will in practice have
company and the employee, which covers pays the costs related to business driving, a
employee has preferential right to use the the same effect as split leasing.
spare time and transportation for private
car at other times (spare time).
purposes.9 | Company car / Own car
4. Choice of company car scheme other hand, it can be an advantage for the • Petrol efficiency (how far does the car go per
The choice between own car or company car employee to choose his/her own car, if a lot of litre). Our company car app can be
usually attracts great attention. The basis for kilometres are driven for business purposes – downloaded free of charge from
• Distance between home and work (for
choosing company car or own car is primarily in particular if it is a low-price car – as the tax- www.deloitte.dk and is available for the
calculation of lost mileage allowance, if any).
the financial consequences for both the free mileage allowance rate is the same following platforms:
employer and the employee. irrespective of the type of car that the • Transportation for private purposes.
employee uses (new, used, lowprice or
• Transportation for business purposes (for
It is difficult to give a precise answer as to when expensive).
calculation of the possibility of tax-free
it is most financially advantageous for the
allowance when using own car).
parties to prefer the one model to the other, as 4.1 Free app to more platforms
it depends on each individual situation. Deloitte has developed an easily accessible The conclusion summarises the most
calculation model, which, on the basis of a few important assumptions and calculated
For the employer, it is most often a decisive parameters, gives a very precise indication of amounts on which the calculations are based
factor whether the costs are unchanged, which choice (company car or own car) is the in each situation. Android
irrespective whether a company car is made financially most optimum solution in each
available to the employee, or the employee situation.
receives a higher salary combined with tax-free
mileage allowance when using his/her own car Our model makes the calculation on an
for business purposes. assumption that the total annual costs for a
company car scheme is financed by an
For the employee, it is important which solution equivalently lower salary, i.e. the choice
iPhone/iPad
is the most financially advantageous. This can between company car and own car is cost-
be decided by making a calculation based on neutral for the employer.
the price of the car, the mileage pattern and the
time of the purchase etc. The calculations are based on the following
individual information, which the user has
Typically, the calculations will show that the to provide:
employee should choose company car, if the
• The price of the car.
number of kilometres driven for business PC Mac
purposes is low compared to the number of • Calculation basis (which is most often lower
kilometres driven for private purposes. On the than the price).Offices in Denmark Aalborg Kolding Silkeborg Østre Havnepromenade 26, 4. sal Egtved Allé 4 Papirfabrikken 26 8600 9000 Aalborg 6000 Kolding Silkeborg Tel. +45 98 79 60 00 Tel. +45 75 53 00 00 Tel. +45 89 20 70 00 aalborg@deloitte.dk kolding@deloitte.dk silkeborg@deloitte.dk Aarhus København Nuuk City Tower Weidekampsgade 6 Imaneq 33, 6.-7. etage Værkmestergade 2, 18.-21. etage 2300 Copenhagen S 3900 Nuuk, Greenland 8000 Aarhus C Tel. +45 36 10 20 30 Tel. +299 32 15 11 Tel. +45 89 41 41 41 koebenhavn@deloitte.dk nuuk@deloitte.dk aarhus@deloitte.dk Esbjerg Odense Dokken 8 Tværkajen 5 6700 Esbjerg 5100 Odense C Tel. +45 79 12 84 44 Tel. +45 63 14 66 00 esbjerg@deloitte.dk odense@deloitte.dk
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