ligningsmæssigt fradrag

01:26 Feb 6, 2012 

Hmm - just looked at it again. The 'årsopgørelse' contains both 'ligningsmæssigt fradrag' and 'personligt fradrag'. Looks like 'personal tax exemption is the 'personligt fradrag' so I'll use 'tax allowance' for 'ligningsmæssige fradrag' as suggested by myself initially. Thanks for your input!!

00:43 Feb 6, 2012 

A Canadian friend just suggested personal tax exemption or tax credit. Thank you for your thorough explanation David! It sounds like it's the equivalent of these Canadian suggestions.

09:46 Feb 5, 2012 

Tax is a difficult area to translate because every country has its own querks and there is thus no exact equivalent. This is a specifically Danish variant. It is an allowance or deduction which reduces the tax payable on earned income - it's purpose is to give equal conditions (hence ligningsmæssigt) to wage earners in relation to the self-employed. An example is the "befordringsfradrag", given as an allowance against the cost of travelling to work where this is greater than 12km. Gyldendals Røde Fagbog gives "tax relief" but I think your own suggestion is good enough. Maybe add an adjective or two before it, like "supplementary tax allowance" or "work-related tax allowance".
http://www.tax.dk/lv/personskat/A_4.htm