Prizes
DTU occasionally awards prizes and winnings in connection with competitions and special activities. It is important that you are familiar with the rules on taxation and reporting, both for employees and external recipients.
Different rules apply depending on who is eligible to participate in the competition and how the prizes are awarded. As the organiser, you are responsible for ensuring that prizes are handled correctly in accordance with SKAT regulations and DTU's internal procedures.
Below you will find the rules for prizes and competitions.
When a competition is open to everyone, the applicable rules depend on how the winner is determined. Two types are distinguished:
Random draw
If the winner is selected by random draw (and not based on performance), the prize is tax‑free for the recipient. However, DTU must pay a prize duty of 17.5% of the prize value – regardless of whether the prize is cash, a gift card or a physical item (market value).
The unit must submit information about the recipient, amount and justification to moms@adm.dtu.dk, who will handle the reporting.
Best performance
If the winner is selected based on the best performance, the recipient is taxable on the prize value. DTU does not pay prize duty and has no reporting obligation in this case.
However, the unit should inform the recipient that they are responsible for reporting the prize to SKAT themselves.
In competitions open only to employees, prizes are always taxable, and DTU has a reporting obligation to SKAT.
The unit must submit information about the recipient, amount and justification to moms@adm.dtu.dk, who will handle the reporting to SKAT.
To non‑employees
Payment of the prize is handled via DTU eForms, which the unit creates and sends in a workflow to the recipient. The recipient enters their bank details themselves. Remember to attach documentation confirming that the prize may be paid out.
To employees
Payment is handled via an expense report in DTU Fusion, which the employee completes themselves. Documentation of the basis for the prize must also be attached.
Contact
Gitte Hurup Finance and Accounting ghhe@adm.dtu.dk