Self-employed and freelancers
Guidelines for the compensation scheme for self-employed and freelancers.
The self-employed, freelancers, and companies with a maximum of 25 full-time employees may receive temporary compensation for loss of turnover or income due to the coronavirus disease/COVID-19.
The compensation period for loss of turnover or income is from 9 March - 8. August, 2020.
In order to apply for compensation for loss of turnover, must fulfill the following requirements:
Self-employed with CVR-number
- Your turnover has on average, been at least 10,000 DKK per month prior to the coronavirus disease/COVID-19
- You employ a maximum of 25 full-time employees. This means, for instance, that two part-time employees count as one full-time employee. The business owner and assisting spouse are not included in the number of employees
- You expect a decrease in turnover of at least 30% due to the coronavirus disease/COVID-19.
Freelancers with B-income
- Your B-income has, on average, been at least 10.000 DKK per month prior to the coronavirus disease/COVID-19
- You expect a decrease in income of at least 30% due to the coronavirus disease/COVID-19
Freelancers with A+B-income
- You expect a decrease in income of at least 30% (A+B-income) due to the coronavirus disease/COVID-19
- Your A+B-income has, on average, been at least 10.000 DKK per month in 2019 or 12 month prior the coronavirus disease/COVID-19 period
- B-income must at least be: 5.000 DKK per month, and A-income: no more than 20.000 DKK per month
- A-income occupation rate cannot exceed 55 %.
Seasonel: compensation for cancelled events
Do you have a decrease in income this summer due to cancelled event, you may apply for compensation for loss.
- You expect a decrease in income of at least 50 % in the period
- Your income per month in the summerperiod is at least 50 % more than other months.
How much may I receive in compensation?
The compensation will cover 90% of your company’s average loss in turnover/income per month, exclusive of VAT. Or 100% in the event of legally forced closure of your business.
The business owner’s compensation cannot exceed 23.000 DKK per month.
You are not eligible for compensation if your personal income exceeds 800.000 DKK in 2020.
Will I be taxed on my compensation?
The compensation is subject to taxes, and you must report the compensation to the Danish Tax Agency.
May I apply if I am a foreign business operating in Denmark?
You may apply if you are registered as a fully responsible participant in the company in the CVR register, and you have a CPR number.
How do I apply?
You can find the latest information about the compensation schemes on virksomhedsguiden.dk under the heading coronavirus/covid19.
Please note that both this information and all application forms are in Danish.