Denmark capital gains tax: 27%/42% on share gains, progression threshold, inventory taxation for certain shares, real property gains. Trigger on: "Denmark CGT", "capital gains Denmark", "Denmark aktieindkomst", "sell shares Denmark", "Denmark 27% 42% capital gains", "Denmark aktieavance", "Danish share gains tax".
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Quick reference
| Item | Value | |---|---| | Share gains rate — lower band | **27%** (aktieindkomst up to DKK 61,000 single / DKK 122,000 couple) | | Share gains rate — upper band | **42%** (aktieindkomst above the threshold) | | Real property gains | Progressive ordinary income rates (~25%–52%) | | Legislation | Aktieavancebeskatningsloven (ABL); Ejendomsavancebeskatningsloven (EBL) | | Tax authority | Skat (skat.dk) |
Share gains rate — lower band
27% (aktieindkomst up to DKK 61,000 single / DKK 122,000 couple)
Share gains rate — upper band
42% (aktieindkomst above the threshold)
Capital gains from shares classification
Capital gains from shares are classified as aktieindkomst and taxed separately from ordinary income at two rates.
Aktieindkomst rate table
| Aktieindkomst | Rate | |---|---| | Up to DKK 61,000 (single) / DKK 122,000 (couple) | **27%** | | Above threshold | **42%** |
Aktieindkomst
Aktieindkomst = dividends + capital gains from shares. Both types of return count toward the threshold.
Realization vs inventory method
Most individual share investors use the realization principle (tax on sale). Shares in investment funds (investeringsforeninger) with accumulating distributions may be subject to the inventory principle (annual mark-to-market taxation).
Capital losses on shares
Can only offset gains from shares (same category). Losses carry forward indefinitely.
Quick reference
| Item | Value |
|---|---|
| Share gains rate — lower band | 27% (aktieindkomst up to DKK 61,000 single / DKK 122,000 couple) |
| Share gains rate — upper band | 42% (aktieindkomst above the threshold) |
| Real property gains | Progressive ordinary income rates (~25%–52%) |
| Legislation | Aktieavancebeskatningsloven (ABL); Ejendomsavancebeskatningsloven (EBL) |
| Tax authority | Skat (skat.dk) |
Aktieindkomst rate table
| Aktieindkomst | Rate |
|---|---|
| Up to DKK 61,000 (single) / DKK 122,000 (couple) | 27% |
| Above threshold | 42% |
Working paper only. The inventory principle for certain investment funds is a common pitfall for investors switching from realization to mark-to-market taxation. Have a qualified Danish tax adviser (skatterådgiver) review.
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Other Denmark computations in the OpenAccountants Tax Library.
Taxation of real property gains
Gains from sale of real property are generally taxed as ordinary income at progressive rates (up to ~52% combined).
Primary residence exemption
Gain from sale of the taxpayer's owner-occupied home is fully exempt if the property and surrounding land meet the conditions (property must have been used as primary residence).
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.