What is driftsomkostninger (operating costs)?

In short

Driftsomkostninger are the costs incurred to earn, secure and maintain the business's income — rent, phone, software, marketing, salaries.

In practice

Precisely because they are necessary for operations, operating costs are tax deductible. Private expenses are not — and mixed expenses must be split. Always keep the receipt as documentation.

Go deeper: Deductions in a sole proprietorship: what you can write off

Related terms

• Fradrag (tax deduction)
• Faste omkostninger (fixed costs)
• Resultatopgørelse (income statement)
• See every term in the dictionary

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