Buying holiday home in Denmark

If you rent out or buy a home in Denmark for holiday use you will generally be subject to limited tax liability.

• If you are subject to limited tax liability, you must pay property tax (land tax) and property value tax based on the public property assessment.
• If you rent out your second home for part of the year, you will be taxed on any profit according to general rules.
• You will become subject to full tax liability if you stay in Denmark for more than three consecutive months or more than 180 days within one year.
• If you do not have a personal tax number, when you are about to buy a holiday home in Denmark, you should request one via form 04.063_AP_EN.