Gifts

If DTU gives an employee gifts with a total value exceeding DKK 1,400 per year (2025 rate), the full amount becomes taxable for the recipient. The recipient is responsible for reporting the amount to the Danish Tax Agency (SKAT). As the giver on behalf of DTU, you should inform the recipient of this reporting obligation.

Gifts to external partners, students, etc. are always taxable for the recipient.

Gifts corresponding to work effort

If the value of a gift or the amount on a gift card approximately corresponds to the work effort performed, it is considered remuneration and must be paid as salary and taxed accordingly.

Symbolic amounts

If the value of a gift is so small that it only constitutes a symbolic token of appreciation and clearly does not correspond to the work effort performed, DTU has no reporting obligation to SKAT. An example of a symbolic amount would be a couple of bottles of wine given as thanks for a lecture.

However, the gift is still taxable for the recipient. The amount to be reported by the recipient is the value the recipient personally considers the gift to have. This is therefore an individual assessment and not necessarily the purchase price.

For gift cards, the printed value must always be reported by the recipient. As a state‑owned self‑governing institution, DTU should inform the recipient of this reporting obligation.

Regardless of the occasion, you must always state the following on the voucher/accounting when settling the expense:

• Recipient's full name
• Date
• Location
• Purpose

At DTU, gifts are given on specific occasions, such as anniversaries, retirements, Christmas gifts, or in connection with illness and funerals. Gifts are not given in connection with private occasions, such as birthdays.

To avoid tax liability for the employee, gifts must not be given as cash. Gift cards (including experience vouchers) are considered cash and therefore cannot be used, neither for Christmas gifts nor for so‑called occasion gifts (anniversaries, retirements, etc.).

Instead, the occasion may be marked by making a donation to a recognised charitable organisation approved by SKAT , such as the Danish Cancer Society or the Alzheimer's Association. The amount must correspond to the price level of the gift or flowers being replaced by the donation.

When may units give gifts?

A gift from an organisational unit may be given in the following cases:

• An employee's 25‑, 40‑ or 50‑year jubilee in the state, at DTU or in their position
• An employee's retirement due to age or illness
• An employee leaving DTU to take up another job outside DTU, provided they have been employed for many years
• A PhD student completing their programme
• A student assistant or trainee completing their education at DTU
• A major anniversary or inauguration of new premises for an institute, research centre or department

Gifts across units

One gift per unit may be given at receptions marking 40‑ or 50‑year jubilees and employee departures.

Christmas gifts

The Executive Board may decide to give a gift to all employees on special occasions, such as Christmas. It is not permitted for local units to decide to give Christmas gifts to employees.

Symbolic gifts

In addition to the above, DTU may give small symbolic gifts, such as flowers, chocolate or similar items, in connection with:

• an employee's first permanent appointment at DTU
• an employee becoming a parent
• an employee's hospitalisation or long‑term illness

In the event of an employee's – and in special cases a former employee's – death, expenses may be covered for a suitable token of sympathy at the funeral or memorial service.

Regardless of the occasion, the following must always be stated on the voucher/accounting when settling the expense:

• Recipient's full name
• Date
• Location
• Purpose

Gifts may be given in the following situations, provided the partner organisation or institution marks the occasion:

• Anniversaries
• Milestone birthdays
• Retirement or leaving employment
• Company anniversaries or inauguration of new premises

In special cases, a suitable token of sympathy may also be given in connection with the death of a significant or former collaboration partner.

As an alternative to physical gifts or flowers, the occasion may be marked by making a donation to a recognised charitable organisation approved by SKAT , such as the Danish Cancer Society or the Alzheimer's Association. The amount must correspond to the price level of the gift or flowers being replaced.

You may give a gift of symbolic value, such as wine, chocolate or flowers, as a thank you for a lecture, a student’s participation in a trial, or similar activities. The gift must not be of a value corresponding to the work effort, as this would trigger tax and reporting obligations for DTU.

Please note that it is recommended not to give gift cards (including experience vouchers) or cash, as these types of gifts, regardless of the amount, always trigger tax and reporting obligations for DTU.

You can read more about tax liability here.