Danish tax on your
property abroad

Yes, as a rule. If you are fully liable to tax in Denmark, you pay Danish property value tax on a home or holiday home abroad in the same way as if it were in Denmark. Letting out or selling the property can also affect your Danish tax.

You calculate it yourself from the price you paid, converted into Danish kroner and adjusted with a price index for the country – or a Danish one if no approved index exists. The Danish Tax Agency has a calculator on skat.dk. If the value is based on anything other than purchase price and price index, 80 per cent of the value is taxed.

The full address of the property, the price converted into Danish kroner, the takeover date and your ownership share if there are several owners. If you buy this year, the property is reported on your preliminary income assessment. After that, the market value, interest expenses and any rental income must be reported every year.

It should not be. You pay Danish tax on the rental income, but the tax you have paid in the country where the property is located can reduce the Danish tax. You have to calculate and report the rental income yourself, because a property abroad has no Danish property number.

Generally yes, if you or your household have used the property yourselves – including a holiday home abroad. The plot should generally be under 1,400 m², and if the property has only been let out, the gain is taxable. The country where the property is located may tax the sale under its own rules.

If the deceased was domiciled in Denmark, the property is included in Danish estate duty: 15 per cent of the part of the inheritance above DKK 392,300 in 2026. If the property is given as a gift to, for example, children, DKK 80,600 is duty-free in 2026, and 15 per cent gift duty is paid on the rest.