Bicycle reimbursement -scheme, Denmark
In Denmark, employers can provide a bicycle free of tax to their employees if it is used exclusively for work-related travel and/orhome-work commuting. However, in the latter case, the tax administration automaticallyassumes that there is private use of the bike as well since it is available athome. Private use of the bike is then liable to income tax. Employees can claim a deduction for home-work travel from their taxable income. This deduction is mode-neutral but it can only be claimed for if the distance is more than 24km per day. Companies can deduct the costs for bikes fromtheir taxable profits and they can also deduct VAT as input tax, but only forthe pure business use of the bike.