Fradrager

Fradrager is a term encountered in Scandinavian tax language that can refer to items or categories on a tax return that reduce the amount of income subject to taxation. In some contexts it may also be used to denote a person who claims or applies deductions on a tax return, although this second usage is less standard and more dependent on local phrasing.

Etymology and usage. The word is built from the root fradrag, meaning deduction, with an agentive suffix common in Danish and Norwegian. The form fradrager appears mainly in Scandinavian texts and is not uniformly used as an official descriptor in tax codes. When writing about taxation in English, the more common reference is simply fradrag or the specific deductible item being described.

Scope and examples. Fradrager refers to anything that lowers taxable income, such as standard deductions, allowances, or deductible expenses. Typical examples include work-related costs, certain travel expenses, mortgage interest, and charitable donations, though the exact items and limits are set by national tax law and can vary between countries. The term emphasizes the effect—reducing tax liability—rather than a distinct legal category.

Relation to related terms. In practice, fradrag is the standard term for tax deductions in Scandinavian languages, with related concepts such as personlig fradrag (personal deduction) or specific deductible categories defined by statute. Fradrager is a less common form and may be encountered in descriptive or historical texts rather than in modern official guidance.

Notes. Because terminology varies by country and language, it is advisable to use the established local term (fradrag, avdrag, or the specific deduction name) when citing tax rules.