Gifts
In 2025, you can give gifts of up to DKK 76,900 (DKK 74,100 in 2024) to a close relative, though not sons-in-law and daughters-in-law. If you wish to give them a gift, you may give them DKK 26,900 in 2025 (DKK 25,900 in 2024). If your gifts exceed these thresholds, you have to inform us in order to pay gift tax.
Generally, gift tax is 15% of the amount exceeding the threshold.
Report your gift here:
Gift of money, remission of debt, listed securities and movables
Please note: If, for some reason, you are interrupted when you report your present, you log on to the form again and can continue in the saved draft.
Tax-free amounts and tax rates for 2025
| Recipient | Amount you can give without haveing to pay tax | Tax rate for amount exceeding the tax-free amount |
|---|---|---|
|
DKK 76,900 |
15% |
|
DKK 76,900 | 36.25 % |
|
DKK 26,900 kr. | 15% |
Tax-free amounts and tax rates for 2024
| Recipient | Amount you can give without haveing to pay tax | Tax rate for amount exceeding the tax-free amount |
|---|---|---|
|
DKK 74,100 |
15% |
|
DKK 74,100 | 36.25 % |
|
DKK 25,900 kr. | 15% |
Generally, you can give your spouse any gift you want even if it exceeds the threshold for tax exemption. But if the marriage was ended by separation/divorce at the time the gift was given, this doesn't apply.
If you give a gift to others than your close family, this could be your siblings, nieces or nephews or friends, you don't have to submit a gift tax form or pay gift tax on the gift/amount, unless you have lived together the past 2 years before you gave the gift.
In stead, the person receiving the gift has to state the amount (the value of the gift) in box 20 (Other personal income) in his/her tax assessment notice.
Ordinary gifts for Christmas, birthdays, christenings, confirmation, weddings, retirement, anniversaries, similar gifts for special occasions and promotional gifts of minor value are tax-free.
If you are unsure if your gift is exempt from tax, you can apply for a binding ruling.
You can use our Danish-language gift tax calculator to estimate the gift tax.
See examples: Gift tax of 15%
Please see the below examples of gift tax on different amounts.
The calculations are based on that no other gifts were given within the same calendar year.
Examples of calculation of gift tax for 2025
|
Gift, amount (DKK) |
Tax free amount (DKK) |
Basis for gift tax (DKK) |
Tax (15%) (DKK) |
|---|---|---|---|
| 76,900 | 76,900 | 0 | 0 |
| 100,000 | 76,900 | 23,100 | 3,465 |
| 500,000 | 76.900 | 423,100 | 63,465 |
| 1,000,000 | 76,900 | 923,100 | 138,465 |
See examples: Gift for sons-in-law and daughters-in-law
Please see the below examples of gift tax on different amounts.
The calculations are based on that no other gifts were given within the same calendar year.
Examples of calculation of gift tax for 2025
|
|
|---|
|
GIft, amount (DKK) |
Tax-free amount (DKK) |
Basis for gift tax (DKK) |
Tax (15%) (DKK) |
|---|---|---|---|
| 2600 kr. | 26,900 | 0 kr. | 0 kr. |
| 100,000 | 26,900 | 73,100 | 10,965 |
| 500,000 |
26,900 |
473,100 | 70,965 |
| 1,000,000 | 26,900 | 973,100 | 145,965 |
See examples: Gift tax of 15 %
Please see the below examples of gift tax on different amounts.
The calculations are based on that no other gifts were given within the same calendar year.
Examples of calculation of gift tax for 2024
|
Gift, amount (DKK) |
Tax-free amount (DKK) |
Bases for gift tax (DKK) |
Tax (15%) (DKK) |
|---|---|---|---|
| 74,100 | 74,100 | 0 | 0 |
| 100,000 | 74,100 | 25,900 | 3,885 |
| 500,000 | 74,100 | 425,900 | 63,885 |
| 1,000,000 | 74,100 | 925,900 | 138,885 |
See examples: Gifts for sons-in-law and daughters-in-law
Please see the below examples of gift tax on different amounts.
The calculations are based on that no other gifts were given within the same calendar year.
Examples of calculation of gift tax for 2024
|
Gift, amount (DKK) |
Tax-free amount (DKK) |
Basis of tax (DKK) |
Tax (15%) (DKK) |
|---|---|---|---|
| 25,900 | 25,900 | 0 | 0 |
| 100,000 | 25,900 | 74,100 | 11,115 |
| 500,000 | 25,900 | 474,100 | 71,115 |
|
1,000,000 |
25,900 | 974,100 | 146,115 |
A gift must be reported no later than May 1 of the year following the year it was received. The gift tax must be paid on the same day the gift notification is submitted, even if it's submitted before May 1.
If the benefactor or recipient of the gift passes away, the deadline changes to 8 weeks after the date of death. If the death occurs less than 8 weeks before the gift was due to be reported, the deadline remains May 1.
The estate’s contact person (administrator), as well as the deceased’s heirs and legatees (individuals entitled to inherit a specific item or sum of money), are responsible for reporting the gift on time.
If the gift is reported after the deadline or if payment isn't made on the same day as the gift notification is submitted, interest may be charged. The Danish Tax Agency will issue a separate notice for the interest.
Reporting the gift and paying the gift tax are joint responsibilities
The recipient of the gift is liable for the gift tax. If the recipient doesn't pay, the benefactor is jointly liable. Both parties are responsible for making sure that the gift is reported, and both must sign the gift notification.
If the benefactor pays the tax, the paid gift tax will not be considered a new gift subject to gift tax.
If you got a gift from a close family member who lives outside Denmark, the same rules apply as if the benefactor lived in Denmark.
The same applies if you give a gift to someone who lives outside Denmark. In both cases, gift tax must be paid to Denmark.
Gift tax is also payable if both parties live outside Denmark when the gift consists of the following assets located in Denmark:
- Real estate
- Accessories to real estate
- Assets tied to a permanent establishment, such as a business.
Payment from outside Denmark
Make the payment to:
Danske Bank
Account holder: Danish Tax Agency
IBAN: DK72 0216 4069 0628 81
SWIFT/BIC code: DABADKKK
In the comment field, state that the payment is gift tax and state the names of both the benefactor and the recipient, along with your cpr. nos.
The gift tax must be paid on the same day the gift is reported, even if the report is sent before May 1.
If the gift is reported after the deadline or if payment isn't made on the same day as the gift notification is submitted, interest may be charged. The Danish Tax Agency will issue a separate notice for the interest.
For further legal information in Danish see our legal guide .