Servicefradrag: paving narrowed to stone or wood plus disposal

The servicefradrag list now qualifies paving work in narrower, more precise terms: Belægningsarbejde i sten eller træ og bortskaffelse af gammelt materialeSkat (giver fradrag fra 2025)Skat. Where the list previously gave unqualified BelægningsarbejdeSkat, it now names two operative conditions — the paving itself must be in stone or woodSkat, and carting away the old material is expressly covered alongside the new workSkat.

The frame is unchanged: servicefradraget is up to 18.300 kr. per person in 2026 (17.500 kr. in 2025) for labour only, never materials, at a value of roughly 26 %, and it covers selected services in the home or fritidsbolig. Report it in Servicefradrag (461)Skat — on the forskudsopgørelse for 2026, on the årsopgørelse for 2025. The garden section around the paving line already lists græsslåning, fliserensning, træfældning with disposal of fallen trees, rensning af tagrender and anlæg af ny græsplæne, several of them likewise marked as deductible from 2025.

Skatterådet confirmed the reading in June 2026Retsinformation: taking down and disposing of an old, decayed wooden terrace and building a new wooden terrace of the same size at a summer house counted as belægningsarbejde under ligningslovens § 8 V, bilag 1, pkt. A — including the disposal legRetsinformation. The same ruling shows where claims fail: the documentation did not state the wage amount and the work dateRetsinformation, as bekendtgørelse nr. 391 af 28. marts 2022 §§ 3-4 requiresRetsinformation, and the general conditions had to be met — 18 years old at year-end, owner paying ejendomsværdiskat for fritidsbolig work, and a momsregistreret Danish business or a fully taxable adult provider.

The remaining conditions follow the same pattern: pay electronically, keep documentation, and note the payment-year rule — work done in 2025 paid after 28 February 2026 counts in the payment year instead. Private providers of cleaning or childcare must complete a serviceerklæring. No deduction for subscription arrangements, for a rented-out holiday home, for au-pair work in the home, for small appliances or inspection fees, or for alarm and appliance repairs outside the 1 January 2025 thresholds and the in-the-home requirement.

For return preparers the consequence is immediate: paving invoices for 2025 onwards should show stone or wood labour plus disposal of the old materialSkat, with the wage amount and work date statedRetsinformation, before the amount goes into felt 461 — other materials are no longer on the listSkat, while a disposal-only bill is now claimableSkat.

Legal basis: ligningslovens § 8 V om BoligJobordningens servicefradrag (bilag 1, pkt. A)Retsinformation with the documentation and payment rules in bekendtgørelse nr. 391 af 28. marts 2022 §§ 3-4.