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Fees for estates, gift, VAT and appeals etc.

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Overview of various Danish taxes, duties and fees for 2024-2026, including estate/gift duties, complaint fees, VAT and payroll tax.
Oversigt
Example H2
Various taxes & fees 2024 2025 2026
Duties on estates and gifts
Basic allowance for estate duty333,100346,000392,300
Basic allowance for gift duty, close relatives74,10076,90080,600
Basic allowance for gift duty, children-in-law25,90026,90028,200
Estate and gift duty rate on inheritance to close relatives15%15%15%
Rate for shares and businesses transferred to heirs who meet the conditions for tax succession, etc.15%15%15%
Additional estate duty rate, inheritance not to close relatives25%25%25%
Gift duty rate for certain other transfers36.25%36.25%36.25%
Complaint fee or charge
Binding advance ruling, own circumstances400400500
Fee for request for reassessment/alteration (omgørelse)2,7002,8002,900
Appeal fee – Danish Tax Appeals Agency (Skatteankestyrelsen)1,2001,2001,300
Fee for appeal regarding property valuation-600600
VAT
VAT rate25%25%25%
Minimum threshold for VAT registration (special rules for blind persons and artists)50,00050,00050,000
Threshold for VAT adjustment obligation100,000100,000100,000
Payroll tax
VAT-exempt businesses4.12%4.12%4.12%
Financial business15.3%15.3%15.3%
Lotteries, organisations, foundations and associations6.37%6.37%6.37%
Publishers or importers of newspapers3.54%3.54%3.54%

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Denmark property value tax overview 2024-2026: progression threshold, rates below/above the threshold, reductions for properties acquired before 2 July 1998 and income limits.

Capital income

Denmark capital income overview 2024-2026: allowances for property gains, de minimis limit for bond/FX gains/losses, tax ceiling on positive net capital income, and allowances for renti

Rates for companies

See Danish corporate tax rates for 2023-2025 (companies and cooperatives) plus rates for underpaid and overpaid tax, including the surcharge/interest rates where applicable.

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