04.065 EN - Tax return – deferred tax payments – capital gain on shares – capital gain on securities and foreign currency at emigration

Purpose

When the rules on emigration tax on shares and other securites subject to the Act on Taxation of Capital Gains on Shares apply to you, you have to report your securities at Calcluate shares in E-tax.

You can also see our videos on deferred tax payments:

• Deferred tax payment in the year of departure
• Deferred tax payment while you are away from Denmark
• Deferred tax payment in the year your return (Currently in Danish)

If you can't report this via E-tax (TastSelv), you can use for 04.065 EN.

Please use this form, if one of the following situations apply to you:

1. You have left Denmark and in connection with your tax liability to Denmark cessation or when your country of residence for tax purposes was no longer Denmark, you were granted a deferral of tax on capital gain on shares and/or capital gain on securities and foreign currency at emigration.
2. You left Denmark in 2025 and own shares, shares in private limited companies (ApS) or other securities covered by the Danish Capital Gains Tax Act (Aktieavancebeskatningsloven) of a minimum value of DKK 100,000 and/or you had acquired shares at a negative acquisition cost at the time of emigration.
3. You left Denmark in 2025 and own claims and/or contracts covered by the Danish Gains on securities and Foreign Currency Act (Kursgevinstloven) with a minimum value of DKK 100,000 at the time of emigration.
4. You returned to Denmark in 2025 and have a postponed tax payments balance from when you left Denmark related to capital gain on shares and/or capital gain on securities and foreign currency, and that at the time of your return to Denmark you still own shares etc. or claims that were part of your holding of shares etc. or claims at the time of emigration.

Download Excel format of form 04.065 2025 (Currently in Danish)

Download form 04.065 EN 2025

Form 04.065 EN 2024
Form 04.065 EN 2023   
Form 04.065 EN 2022 

How to submit the form

If you submit the form by email as an attached file, save the file on your computer before attaching it.

You can submit the completed form by logging on to E-tax (TastSelv) and selecting:

Contact → Write to us → Indsend oplysningsskema for 2025 (Submit tax return for 2025) → Oplysningsskema Fraflytterbeskatning - Henstandsbeholdning (Tax return form Emigration tax - Deferred tax payments)

You can also send it by regular post to:

Skattestyrelsen
Postboks 9
Nykøbingvej 76
4990 Sakskøbing
Denmark

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