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Agencies renting out holiday homes in Denmark

Homeowners are entitled to a standard tax deduction for expenses incurred in relation to renting out holiday homes. This deduction is larger if the holiday homes are rented out through a rental agency, and if the agency reports the owner’s rental income, including payment for electricity, water, heat, etc., directly to the Danish tax authorities. 

  • The agency must register with the Danish authorities to obtain a business registration no.
  • Though optional, failing to register means a lower tax deduction to the owner.

Consequently, owners of Danish holiday homes have an interest in their rental income being reported to the Danish tax authorities by the agencies, regardless of whether the holiday homes are in or outside Denmark.     

Any reporting must be made online using our self-service system E-tax for businesses (TastSelv Erhverv). Please note that the main part of the reporting page in E-tax is in Danish.

The agency may only report the income through the website if this has been agreed by the Danish owner of the holiday home.

For further legal information in Danish see our legal guide .