Denmark Leaving Tax Guide (Exit Tax & Procedures 2026)

First Steps — Calling SKAT

SKAT recommends that you call them at (+45) 72 22 28 92 about 1 week after you have deregistered from the Danish Folkeregister (National Register) and physically left Denmark. At that point, SKAT can determine your tax liability and tell you what steps to take. Do not call before deregistering — SKAT cannot process your case until your departure is registered in the CPR system. When you call, have your CPR number, your new address abroad, the date you left Denmark, and details of your assets (shares, property, pension, crypto) ready. SKAT will assess whether your full tax liability has ended. Your tax liability generally ends only when you no longer have a home in Denmark. If you keep a home in Denmark (even if you also have a home abroad), your full tax liability may continue. A holiday home used only for holidays is not considered a home for this purpose. If your spouse remains in Denmark while you leave, your tax liability may also continue in some circumstances. The rules are complex — the phone call with SKAT is essential to get a definitive answer for your situation.

What determines if full tax liability ends? Your full tax liability ends when you: sell your Danish home (or give notice to your landlord), move abroad with no intention of returning to live in Denmark within a short period, and do not retain a home in Denmark that is available for your use. If you rent out your Danish home for at least 3 years on a non-terminable lease (meaning you cannot terminate the lease and move back in), your tax liability may also end. A short-term absence (e.g., a 1-year work assignment abroad) may not end your full tax liability. Dual residency is possible — you may be a full tax resident of both Denmark and your new country under domestic law, in which case the double taxation agreement determines tie-breaking. Contact SKAT for a definitive assessment.

Exit Tax on Shares and Securities

Danish exit tax rules apply to shares and securities held in an almindeligt depot (standard brokerage account). If you hold shares with a market value of 100,000 DKK or more when you leave, SKAT considers any unrealised gains or losses as realised on the date you cease to be a Danish tax resident. This means you must pay tax on the gain you would have earned if you had sold the shares the day you left — even if you keep holding them. The gain is calculated as the difference between the market value on the exit date and your cost basis (under FIFO for shares). The tax rate is the standard aktieindkomst rate: 27% on the first ~61,000 DKK of gain and 42% on the excess. You do not have to pay the exit tax immediately — you can elect to defer payment under the 1/7 annual payment scheme. Under this scheme, you pay the exit tax in seven equal annual instalments, with interest charged at the Danish National Bank's rate plus a margin (approximately 4–6% per annum). The deferral can be elected when you file your final Danish tax return as a resident.

How to apply for deferral: The deferral is not automatic — you must elect it on your final Danish tax return. Indicate that you wish to defer the exit tax under the exit tax rules (the specific field on the årsopgørelse depends on the current form design — check with SKAT or your tax advisor). If you sell the shares before the deferral period ends, the remaining tax becomes due immediately. If you die before the deferral period ends, the remaining tax is due from your estate. The interest on the deferred amount accrues annually and is added to the outstanding balance. The interest is not deductible. For taxpayers with large unrealised gains, the 1/7 deferral can provide significant cash-flow benefits — you match the tax payment to the period when you may actually sell the shares. However, the interest cost over 7 years can be substantial. Compare the after-tax cost of deferral versus paying the exit tax immediately from other funds. For shares held in an Aktiesparekonto (ASK), the exit tax rules are different — the ASK can be maintained after leaving Denmark if your broker allows it, but new contributions are not permitted once you become non-resident. See our Aktiesparekonto guide → for details.

Withholding Tax Exemption (Form 01.016)

After you leave Denmark, Danish companies that pay you dividends, interest, or royalties may be required to withhold Danish tax at source — even though you are no longer a Danish resident. To avoid this, you may be eligible for an exemption from Danish withholding tax. You apply for this exemption using form 01.016 ("Ansøgning om fritagelse for dansk skattetræk" — Application for exemption from Danish withholding tax). The form requires documentation of your tax residence in the new country, including a certificate of residence from the tax authority of your new home country. Only SKAT can decide your tax liability — so you must contact them before applying. Call (+45) 72 22 28 92 to initiate the process. SKAT will assess whether you are entitled to exemption under the applicable double taxation agreement and issue a certificate of exemption that you provide to your Danish employer, bank, or pension provider.

How long does the exemption last? The exemption is valid as long as you meet the conditions stated in the exemption certificate. If your circumstances change (e.g., you move to another country, become a Danish resident again, or change employer), the exemption may no longer apply. You must inform SKAT of any changes. If you continue to receive Danish dividends from shares you held while a resident, you can reclaim any Danish withholding tax that was deducted. The standard withholding tax rate is 27%, but under most tax treaties, the rate is reduced to 15% for residents of treaty countries. To reclaim the over-withheld tax, file form 22.001 (or the relevant reclaim form) with SKAT, attaching your certificate of residence. The reclaim process takes 3–12 months. For ongoing relief (rather than reclaim), apply for exemption in advance using form 01.016 so the correct rate is applied from the start. For questions on withholding tax, call SKAT at (+45) 72 22 28 92 or (+45) 72 22 28 28 (pension matters). See our cross-border tax guide → for more on double taxation relief.

Pension Tax After Leaving Denmark

When you leave Denmark and your full tax liability ends, your Danish pension savings are generally not subject to exit tax. Pension accounts (ratepension, livrente, aldersopsparing) remain within the Danish tax system, and tax is only paid when you withdraw funds. However, the tax treatment depends on the type of pension and the double taxation agreement with your new country of residence. The agreement determines which country has the right to tax your pension income. Most Danish tax treaties allocate taxing rights over government pensions to the country of residence, and private pensions to the country of residence with Denmark retaining a limited right to tax. For private pensions (ratepension, livrente), Denmark generally has the primary taxing right. For government pensions (e.g., Danish state pension, early retirement pay — folkepension, efterløn), your country of residence usually has the sole taxing right. Check the specific treaty with your new country.

Exemption from tax on pension returns: If your full tax liability to Denmark ends, you may be exempt from paying Danish tax on the return of your pension savings (the annual investment returns within the pension). To obtain this exemption, submit form 07.058 ("Ansøgning om fritagelse for tilbageholdelse og betaling af skat af afkast af pensionsopsparing" — Application for exemption from withholding and payment of tax on returns from pension assets). If you meet the conditions, SKAT will issue a certificate of exemption. You provide this certificate to your bank and pension provider, who will then stop withholding tax on the pension returns. If you later return to Denmark, you must inform SKAT, your bank, and your pension provider that you are no longer exempt. Failure to do so may result in penalties. The exemption applies only to the return on pension savings — not to pension contributions or withdrawals. For complete coverage of Danish pension rules, see our pension tax guide →.

NemKonto and Tax Refunds

After leaving Denmark, you may be entitled to tax refunds (overskydende skat) from SKAT. To receive these refunds, you need a NemKonto — a registered account for receiving payments from the Danish public sector. You can keep your Danish bank account as your NemKonto after leaving Denmark, or you can register a non-Danish bank account as your NemKonto. To register a foreign account: Go to nemkonto.dk, log on with MitID (or your Danish digital certificate if you still have one), and follow the instructions to assign a non-Danish account. You will need the account's IBAN and BIC/SWIFT codes. The foreign account must be in your name. If you no longer have access to MitID (because your CPR or Danish passport is no longer valid), contact SKAT by phone at (+45) 72 22 28 92 to arrange alternative payment methods. If you do not register a NemKonto, SKAT cannot transfer your refund and will hold the funds until you claim them. Unclaimed refunds can be collected up to 3 years after the tax year in question.

Final tax return: When you leave Denmark, you must file a final Danish tax return for the partial year of departure. The tax assessment notice for the departure year covers the period from 1 January to the date your tax liability ended. Report all income earned during that period. The return is typically available in mid-March of the year after departure. After the final return is processed, SKAT will issue a final tax assessment — any refund will be sent to your NemKonto, and any outstanding tax must be paid. If you have deferred exit tax payments under the 1/7 scheme, those payments continue annually even after you have left the country. Ensure SKAT has your current address abroad for correspondence. You can update your contact information through E-tax as long as you have MitID access. If you lose MitID access after leaving, contact SKAT by phone or through the contact form on skat.dk to update your address.

Dual Residence and Double Taxation

If you keep a home in Denmark while living abroad, you may have dual residence — meaning you are a full tax resident of both Denmark and your new country. In this case, the double taxation agreement (DBA) between Denmark and your new country determines your residence status using tie-breaker rules. The typical tie-breaker hierarchy is: permanent home available → centre of vital interests → habitual abode → nationality. The country that wins the tie-breaker has the primary taxing right, and the other country must grant relief. If Denmark wins the tie-breaker, you remain a full Danish tax resident on worldwide income. If the other country wins, your Danish tax liability is limited to Danish-source income (e.g., Danish dividends, Danish property income). You can apply for a binding ruling from SKAT to confirm your residence status before or after leaving. The ruling is based on your specific facts and the applicable treaty.

Section 33A tax relief: If your work requires you to stay abroad for more than 6 months at a time, you may qualify for tax relief under section 33A of the Danish Tax Assessment Act (Ligningsloven). This provision allows you to be exempt from Danish tax on the income earned abroad, even if you remain a Danish resident. The conditions include: the stay must be continuous for at least 6 months, the work must be performed outside Denmark, and you must not maintain a home in Denmark that is used by you or your family during the period. If you meet the conditions, you can choose between relief under section 33A or under the applicable double taxation agreement — whichever is more favourable. To apply, contact SKAT at (+45) 72 22 28 92. For more on cross-border tax matters, see our cross-border tax guide →.

FAQs

Do I have to pay Danish tax on my salary earned abroad after I leave Denmark?

Once your full tax liability to Denmark ends, only income with a Danish source is taxable in Denmark. Salary for work performed outside Denmark after you leave is generally not taxable in Denmark — it is taxable in your new country of residence. However, if you maintain dual residence, the analysis is different. Contact SKAT to confirm your specific situation.

What happens if I keep my Danish home but live abroad?

You likely retain full tax liability to Denmark. Keeping a home available for your use (even if you are not physically there) generally means your Danish tax liability continues. You would be taxed on your worldwide income, including income earned abroad, subject to any double taxation relief under the applicable treaty.

Can I maintain my Danish Aktiesparekonto after leaving?

Most Danish brokers allow you to maintain an existing Aktiesparekonto after becoming a non-resident, but you cannot make new contributions. The account continues to operate under the same tax rules — 17% on realised gains — and SKAT handles the tax automatically. If you close the account while non-resident, the tax treatment depends on the applicable treaty. Check with your broker for their specific policies on non-resident accounts.

How do I pay my deferred exit tax from abroad?

SKAT will send you payment notices annually for the 1/7 instalments. Pay through international bank transfer to SKAT's account at Danske Bank: IBAN DK72 0216 4069 0628 81, SWIFT DABADKKK. Include your CPR number and "Exit tax deferral" in the reference field. You can also set up a payment arrangement through SKAT's online system if you maintain MitID access. If you miss a payment, interest and penalties may apply.

Can I return to Denmark after leaving without re-triggering tax on my assets?

If you return to Denmark within a short period (typically less than 3–5 years), SKAT may consider your departure temporary and your full tax liability may not have ended. The exit tax paid (or deferred) on your departure may need to be unwound if you return. The rules are complex and fact-specific. Consult a Danish tax advisor before returning if you have significant assets and previously triggered exit tax.