Denmark has been rated 2,6 stars
on our scale.
Although the country has a great cycling tradition, fiscal incentives do not support this culture. In Denmark, in fact, employers can only provide tax-free company bicycles if these are used exclusively for work-related travel. Home-work commuting is thus excluded, since the government automatically assumes that once at home, the bike will be used for private purposes. Again, companies can deduct the costs for bikes, but only for the pure business use. On the other hand, taxation for company cars is also very strict.
ECF recommends greater fiscal incentives for cycling to work. Personal income deduction for home-work travels should also be abolished, or at least be made more convenient for cyclists: for the time being, it is theoretically mode-neutral, but in reality it promotes car using: deductions can only be claimed for distances greater than 24 km per day.