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 for short periods of time 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 or 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.
If you do a job a job you're paid for while you stay in Denmark, you will generally be considered subject to full tax liability to Denmark. This applies no matter how long you stay in Denmark as your stay is not considered to be holiday or similar.
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 all year or for part of the year, you will be taxed on the profit according to the ordinary rules. Read more about renting out property.
- If you don't 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).
For further legal information in Danish see our legal guide