Buying a home in Denmark when you live abroad

Generally, you are subject to limited tax liability if you live outside Denmark and buy a home in Denmark that you live in when you are on holidays or similar.

In order to be subject to limited tax liability you may stay in Denmark for a maximim of three months at a time and no more that 180 within a year. If you are in the country for periods longer than that, you will be subject to full tax liability.

When you live outside Denmark and buy a home in Denmark, you have to pay attention to the following:

You will have to pay property value tax and land tax (property tax) on your Danish home.
If you rent out your home for part of the year, you will be taxed on the profit according to the ordinary rules.
If you do not have a personal tax number when you are about to buy a home in Denmark, you should request one via form 04.063_AP_EN (Request for Danish personal tax number and preliminary assessment of income for use in acquisition of property).

The property value tax is included in your Danish preliminary income assessment. This tax will be charged by means of giro transfer forms that we will send to you. If you have registered for Digital Post, you can find the payment ID in skat.dk/tastselv under ’Betaling’ (Payment).

Property value tax is a tax property owners have to pay to the state based on the value of their property. The property value is the value of the real property including land and buildings.

Your land tax (property tax) is charged by the Tax Agency as part of your preliminary income assessment and tax assessment notice.

This means that both land tax and property value tax will be charged by the Tax Agency as they are deducted from your income each month.

The land tax (property tax) is calculated based on the value of the undeveloped land and may differ from municipality to municipality.

For further legal information in Danish see our legal guide .

Buying a home in Denmark when you live abroad

Property value tax

Land tax (property tax)