What is fri telefon (company phone benefit)?

In short

Fri telefon is a work phone that may also be used privately. The benefit is taxed at a fixed amount — DKK 3,500 a year in 2026 — regardless of actual use.

In practice

The amount is added to your salary and taxed as A-income; the employer reports it automatically. If the phone is work-only and you sign a declaration, the tax is avoided. Spouses who are both taxed on a free phone each get a 25% discount.

Related terms

• Personalegoder (employee benefits)
• Fri bil (company car benefit)
• A-indkomst (income taxed at source)
• See every term in the dictionary

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