Head of International Corporate Law and Fintech Practice
Expert in fintech, crypto, and international corporate law with over 20 years of experience. Specializes in crypto licensing (VASP/CASP), iGaming business support, and international structuring, asset protection, and OSINT analytics for risk assessment and due diligence.
TAX CONSULTATION IN DENMARK
Types of taxes in Denmark
The rate of this tax in Denmark is one of the highest not only in Europe but also in the whole world. The tax rate in Sepredny is 53%. The following types of income are subject to taxation:
- salary for work performed in Denmark paid by or on behalf of an employer with a legal venue in Denmark
- salary for work performed in Denmark where the stay exceeds 183 days within 12 months
- certain other types of personal income, including directors’ fees, pension distributions, and social security benefits
- remuneration covered by the special rules on hiring out personnel (see Workforce hire scheme below)
- income arising from a business enterprise with a permanent establishment (PE)
- income from property located in Denmark
- dividends from Danish companies
- royalty income from Denmark, and
- remuneration for advisory assistance, under certain circumstances.
Corporate tax

- Inheritance, estate, and gift taxes
Inheritance left by a Danish resident is, in general, subject to Danish estate tax regardless of the country of residence of the beneficiary. Inheritance received by a Danish resident from an individual who was not resident in Denmark prior to death is not subject to Danish estate tax except if the inheritance consists of property located in Denmark or of assets related to a PE in Denmark. Estate tax amounts to 15% and is levied on the part of the assets that fall to the deceased’s children and descendants, stepchildren and their descendants, parents, or cohabitant during the last two years of one’s life.
Gifts and donations not exceeding DKK 69,500 (in 2022) to the donor’s descendants are tax-exempt. Gifts to the descendant’s spouses may not exceed DKK 24,300 (in 2022) in order to be tax exempt. Gifts and donations to the donor’s offspring and their descendants in excess of DKK 69,500 are levied with a gift tax amounting to 15%, and gifts to the donor’s stepparents and grand stepparents are levied with a gift tax of 36.25%. Gifts or inheritance between unrelated individuals is taxable as ordinary income if the recipient is fully taxed liable to Denmark.
- Property value tax
Property owners are obligated to pay property value tax. Property value tax annually amounts to 0.92% of the value of a property up to DKK 3,040,000 and 3% of the value exceeding DKK 3,040,000. However, if the property was purchased no later than 1 July 1998, a deduction is granted. Properties that are rented out are not subject to property value tax, regardless of where the property is situated. Instead, the net profit from the rental business is taxable.
- Luxury and excise taxes
In Denmark, numerous excise taxes and duties apply on goods (e.g. light balls, sugar, liquor, tobacco). The taxes/duties are indirectly paid by the consumer through the prices of the goods and are thereby withheld and paid to the authorities by the entity selling the goods. A number of these taxes are expected to be reduced or abolished in the coming years.
- Stamp taxes
In general, stamp duty primarily occurs in connection with the registration of rights regarding property and land. Furthermore, insurance documents are liable to stamp duty if the risk is situated in Denmark.
- Taxes/duties regarding cars
When a motor vehicle is registered in Denmark for the first time, a registration duty must be paid. The motor vehicle cannot get a license plate before the duty has been paid. The rates in 2022 for passenger cars are 25% of the value up to DKK 65,800, 85% of the value from DKK 65,801 up to DKK 204,600, and 150% of the value in excess.
- Tax regarding the growth of a pension scheme (PAL tax)
In Denmark, individuals are taxed on the growth of their pension schemes. The tax rate is fixed at 15.3%. It is possible for individuals moving abroad to apply for exemption from this tax. PAL tax is collected by the insurance company or pension fund, etc. that is obligated to withhold and pay the tax on behalf of the owner of the plan.
Optimization of taxation in Denmark

A tax lawyer (lawyer) in Denmark will help you choose the optimal tax system for your business in Denmark.
Representation in the tax authorities in Denmark by the “Prykhodko and Partners” law firm includes consulting, preparation of all necessary documentation, and relations with the tax authorities of Denmark and the EU in matters of taxation.
What is included in the duties of a tax lawyer of Prykhodko and Partners JSC:
- Consulting on taxes in Denmark;
- Calculation of taxes in Denmark;
- Preparation of tax documents in Denmark;
- Tax representation in Denmark;
- Settlement of tax disputes in Denmark
What is the cost of a tax consultation in Denmark?
Leave your phone number and our specialists will contact you.
Calculate the cost of services
1 question
Are you currently in Ukraine?
2 question
Are you currently in Denmark?
3 question
Do you need VAT advice?
4 question
Do you need advice on corporate tax?
5 question
Do you need personal income tax advice?
6 question
Do you need advice on property taxes?
7 question
Do you need advice on other taxes?
8 question
Do you need an urgent consultation?
You may also need:
OPENING A BANK ACCOUNT IN ESTONIA
Read moreOpening an account in a foreign bank
Read moreBrand name registration
Read moreBANK REGISTRATION IN CYPRUS
Read moreOpening a crypto-friendly account
Read moreREGISTRATION OF A BUSINESS (FIRM) IN THE UK
Read moreREGISTRATION OF A BUSINESS (FIRM) IN POLAND
Read moreOPENING A BANK ACCOUNT IN AUSTRIA
Read moreOPENING A BANK ACCOUNT FOR A GAMBLING BUSINESS
Read moreCompany Registration in Austria
Read moreOPENING A BANK ACCOUNT IN GREAT BRITAIN
Read moreCompany Registration in the UAE
Read morecall back
during the day
Compensation for moral, material damage
Protection of honour, dignity, and business reputationContract Development for Business and Legal Entities
Licensing of business activities
Compensation for moral, material damage
Legal services in the field of cryptocurrency and blockchain
REGISTRATION OF COMPANIES AND OPENING OF BANK ACCOUNTS
Sale and purchase of ready-made firms
Grants and attracting investment
Business registration and support in Great Britain
Business registration and support in Switzerland
Business registration and support in the EU
Business Registration and Support in the Gulf Countries (GCC)
Business registration and support in Turkey
Business registration and support in USA
Lawyer for administrative cases
Legal services for medical businesses and doctors
Protection of honour, dignity, and business reputation
Real estate transaction support
Escort of the tender participant
Trial lawyer: support and defense in court
European Court of Human Rights (ECHR)
