The Danish tax authorities have confirmed that certain favourable tax rules relating to employer-provided ‘free housing’ will be repealed from January 1st 2013. From this point on, the taxation of a ‘free’ residence must be based on the home’s market value, as opposed to previously where the taxable base was set at a maximum amount of 98,000DKK (13,146 euros) per year, regardless of the actual rental cost.