Housing tax in the preliminary income assessment

In case of an undivided estate, the spouse who lives the longest is responsible for the property and property taxes of the deceased from the date the spouses passes. But the property taxes are not automatically transferred to the preliminary income assessment and tax assessment notice of the other spouse.

That is why you have to update your preliminary income assessment as soon as possible if you retain the estate undivided. In this way, you pay taxes each monthe – and you won't have to pay the tax as outstanding tax when your tax assessment notice is ready.

2 steps to update the preliminary income assessment:

1. Contact your municipality and request an update of the register of members
   Call your municipality to get the register of members of the property of the deceased updated. After the update, your land tax will automatically be recalculated and you will get a letter telling you that you have to accept the new land tax in your preliminary income assessment. The letter will tell you how you do this.
   
   Please note that the changes will not take effect until you accept your new land tax in your preliminary income assessment.
   
   
2. Contact the Danish Property Assessment Agency and request an update of the ownership of the property in your preliminary income assessment
   Call the Agency to register the property/ownership of the deceased in your preliminary income assessment. When the ownership is updated, the property value tax will be adjusted accordingly in your preliminary income assessment.

See contact details and opening hours of the Property Assessment Agency (Vurderingsportalen.dk)

Tax credit

If you have retained the estate undivided, you can take over a possible tax credit from your spouse.
You can talk to us about that when you call us to get your preliminary income assessment updated.

Read more about housing tax in an undivided estate (Vurderingsportalen.dk)

Your preliminary income assessment may be incorrect if you own a two-family house. 
So, check to see if your ownership is correct:

1. Log on to E-tax (TastSelv)
2. Select Preliminary income assessment
3. Scroll down to Eksisterende ejendomme og grunde (Existing properties and land) and select the property

If the ownership is incorrect, you can't make the correction yourself:

• If the ownership of your land is incorrect, you have to contact your municipality
• If the ownership of the property is incorrect, you have to contact the Property Assessment Agency. See contact details and opening hours here (Vurderingsportalen.dk).

If you own property outside Denmark, you have to pay Danish property value tax on the property – as you do on Danish property.

The actual tax depends on the market value of the property. But unlike Danish property, non-Danish properties don't have a public property assessment to be used for the calculation. That's why you have to calculate the market value based on the purchase price on your property.

At skat.dk you can see how to register the purchase of a non-Danish property and how you calculate the market value. You can also read about how you report rental, deduction for interest and non-Danish property tax.

See how you report non-Danish property (Vurderingsprotalen.dk).