What is a fradrag (tax deduction)?

In short

A fradrag is an expense that can be deducted from the business's income before tax — because it was incurred to earn the revenue.

In practice

Typical deductions: software, phone, mileage, marketing and your bookkeeper. The requirement is always documentation — and that the expense is genuinely business-related.

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

Related terms

• Momsfradrag (VAT deduction)
• Afskrivning (depreciation)
• See every term in the dictionary

Tired of looking things up? At Numina your own bookkeeper handles bookkeeping, VAT and deadlines — at a fixed price. Read about your bookkeeper at Numina