Denmark Marriage and Divorce Tax Guide

Tax Treatment of Marriage

Separate taxation: Denmark has individual taxation — each spouse is taxed separately on their own income. There is no joint filing or income splitting (unlike the USA or Germany). This means each spouse receives their own personal allowance (~48,000 DKK for 2026), their own tax card, and pays tax independently on their own salary, pension, and investment income. Marriage does not change the fundamental principle of individual taxation.

Transfer of personal allowance (personfradrag): If one spouse earns less than the personal allowance (~48,000 DKK) for the year — for example, a stay-at-home parent or a spouse with only part-time work — the unused portion of their personal allowance can be transferred to the other spouse. This reduces the working spouse's taxable income. The transfer is automatic if both spouses are registered at the same address in the CPR system. The allowance transfer applies to the personal allowance only (not to other allowances like the employment allowance or the deduction for union fees). To check whether the transfer has been applied, review your forskudsopgørelse and årsopgørelse — if it has not been applied, you can request it through TastSelv.

Joint property and wealth: Denmark has no net wealth tax (formueskat was abolished in 1997). However, if the couple owns property jointly, the ejendomsværdiskat (property value tax) is assessed on the total property value, with each spouse liable for their share. The tax bill is typically addressed to both owners jointly. If one spouse is a non-resident, the taxing rights may differ under the applicable tax treaty. For more on property tax, see our Property Tax Guide →.

Pension contributions for spouse: Contributions to a ratepension for your spouse are not tax-deductible for the contributing spouse. Each spouse must make their own pension contributions to qualify for the deduction. However, if one spouse transfers funds to the other spouse (a gift), the receiving spouse can then make deductible pension contributions from those funds. Gifts between spouses are tax-free (see our Inheritance and Gift Tax Guide → for details).

Tax card changes after marriage: When you marry, your tax card (trukort) is automatically updated based on your CPR registration. The church tax (kirkeskat) is automatically applied if you become a member of the Danish National Church through marriage (if neither spouse opts out within 6 weeks). For more on church tax, see our Church Tax Guide →.

Separation and Divorce — Tax Rules

Notification of separation: When you separate or divorce, the CPR system must be updated. The municipality records the separation date, which determines the separation year for tax purposes. A formal separation (not just living apart) is required for the tax rules to apply — you need to register the separation with the municipality or obtain a legal separation/separation decree from the Family Court (Familieretten). If you simply move out without formal separation, SKAT may not recognise the separation for tax purposes.

Separation year rule: The separation year (separationsåret) is the calendar year in which the formal separation occurs. In the separation year, the couple is still treated as married for tax purposes for the entire year, even if the separation occurs on 1 January. The personal allowance transfer and other marriage-based tax treatments apply for the full separation year. From the year after the separation year, each former spouse is treated as a single taxpayer — no allowance transfer, no automatic property tax sharing (the property must be divided or one spouse must take over sole ownership).

Alimony (ægtefællebidrag): Alimony payments made to a former spouse under a court order or separation agreement are deductible for the paying spouse (as a personal deduction, reducing taxable income) and taxable income for the receiving spouse. The alimony is reported in the paying spouse's forskudsopgørelse/årsopgørelse under field 466 (Bidrag til ægtefælle) for the deduction, and by the receiving spouse under field 466 (Modtaget bidrag) as income. The deduction applies only to regular periodic payments — not to lump-sum settlements or property transfers. To qualify: (a) the payment must be pursuant to a formal separation agreement or court order, (b) the amount must be reasonable (not excessive), and (c) the parties must not be living together. Child support (børnebidrag) is not deductible and is not taxable for the receiving parent — it is a tax-neutral transfer. For more on the treatment of alimony vs child support, consult a family lawyer.

Lump-sum alimony: A one-time lump-sum payment in lieu of ongoing alimony is not deductible for the payer and not taxable for the recipient. The lump-sum is treated as a capital transfer (a division of assets) rather than income. This is an important distinction: if you are considering a lump-sum settlement, there is no tax benefit, but also no tax cost to the recipient.

Pension division on divorce: Upon divorce, pension rights (pensionsrettigheder) accumulated during the marriage must be divided between the spouses under Danish family law (unless a separation agreement specifies otherwise). The division is tax-neutral — the transferring spouse does not pay tax on the transfer, and the receiving spouse does not pay tax at the time of receipt. The receiving spouse's pension scheme inherits the original tax characteristics (deducted contributions become taxable on payout). The pension division is reported to SKAT through the pension provider — no action is required by the individuals. If one spouse has a foreign pension, the division may have cross-border tax implications — see our Cross-Border Tax Guide →.

Property Division on Divorce (Bodeling)

General rule — tax neutrality: The division of joint property on divorce (bodeling) is generally tax-neutral. When one spouse transfers property (real estate, shares, bank accounts, personal property) to the other spouse as part of the divorce settlement, the transfer is not treated as a sale or gift for tax purposes — no capital gains tax, no gift tax, no stamp duty. This applies to: cash transfers, transfer of shares and securities, transfer of real estate (including the matrimonial home), transfer of vehicles, and transfer of personal property (furniture, art, etc.). The tax basis (anskaffelsessum) of the transferred asset carries over to the receiving spouse. This means if the receiving spouse later sells the asset, the capital gain is calculated from the original purchase date and price, not from the transfer date.

Transfer of the matrimonial home: If one spouse keeps the family home and buys out the other spouse's share, the transfer is tax-neutral (no ejendomsværdiskat trigger, no capital gains tax). The receiving spouse steps into the original ownership for tax purposes. However, the receiving spouse must ensure they can finance the buy-out — mortgage rules apply. The re-registration of ownership at the Land Registry (tinglysning) requires a fee of ~1,660 DKK + 0.6% of the transfer value (the buy-out amount). This fee is not deductible. For more on property tax after divorce, see our Property Tax Guide →.

Transfer of shares and investment accounts: If shares or investment accounts are transferred between spouses on divorce, the transfer is tax-free at the time of transfer. The receiving spouse inherits the original cost basis and acquisition date. For aktiesparekonto and other special accounts, check with the bank whether the account can be transferred or must be closed and reopened.

Cross-border property division: If one spouse lives in another country after divorce, the transfer of a Danish property to a non-resident spouse may have withholding tax implications if the property is sold later. The non-resident spouse may be subject to Danish capital gains tax on a future sale (at 33% for shares, or ordinary income rates for real estate held under the næring rules). For more on non-resident taxation, see our Non-Danish Property Guide →.

International Couples

Tax ID for non-resident spouse: If one spouse is a non-Danish resident (living abroad) while the other lives in Denmark, the non-resident spouse may need a Danish tax ID (CPR or skattenummer) for certain purposes. If the non-resident spouse owns Danish property jointly with the resident spouse, they need a SE number (Special Economic Number) for property tax and rental income. If the non-resident spouse receives Danish-source income (e.g., rental income from jointly owned property), they must register with SKAT and file a Danish tax return. The non-resident spouse cannot transfer their personal allowance to the resident spouse — the allowance transfer only applies when both spouses are fully taxable in Denmark.

Treaty implications: If both spouses live in different countries, the tax treaty between Denmark and the other country determines taxing rights over each spouse's income. The treaty may also affect the treatment of alimony (some treaties allocate taxing rights over alimony to the recipient's country, others to the payer's country). The cross-border pension division on divorce is particularly complex — the pension scheme's tax treatment in each country may differ. A binding ruling from SKAT or professional advice is strongly recommended for international divorce tax planning. For more on treaty rules, see our Tax Treaties Guide →.

Marriage and immigration: If a non-Danish spouse moves to Denmark to join their Danish-resident spouse, the standard tax residence rules apply (183-day/household tests). The spouse will need a CPR number, tax card, and potentially a residence permit (if non-EU). The arrival tax rules (expat arrival, researcher scheme) apply independently of the marital status. For more on arrival, see our Expat Arrival Guide → and Moving to Denmark Tax Guide →.

Practical Steps

When you marry: Update your CPR registration at the municipality (automatically done if you marry in Denmark; if abroad, register the marriage with the municipality). Check your forskudsopgørelse for the personal allowance transfer (automatic if both registered at same address). Decide on church tax membership (opt out within 6 weeks if you do not want to pay kirkeskat). Update your tax card if your income situation changes.

When you separate/divorce: Register the formal separation with the municipality. Notify SKAT of the change in marital status (it is automatic from CPR but you may need to adjust your forskudsopgørelse). Update your tax card to reflect your new income situation (especially if you start receiving or paying alimony). Divide the property and pensions in a tax-neutral manner within the separation year rules. If you own property jointly, decide who keeps it and re-register ownership at tinglysning.dk.

Related Guides

• Personal Tax Guide → — income tax, deductions, rates, allowance
• Property Tax Guide → — ejendomsværdiskat, grundskyld, transfer on divorce
• Inheritance and Gift Tax Guide → — spousal inheritance, gift tax exemptions
• Church Tax Guide → — kirkeskat, opting out, rates
• Cross-Border Tax Guide → — international couples, foreign income
• Pension Tax Guide → — pension division, ratepension rules
• Tax Card Guide → — updating your tax card after marriage/divorce