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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.

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 www.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.

You pay land tax (property tax) to the municipal in which your home is located. This tax is calculated based on the value of the undeveloped land. Each municipal decides this tax rate and charges it.

If you have any questions to your property tax, you should contact your local Citizens Center (Borgerservice).