- 6monthsRegister your departure
If you will live abroad for more than six months, you register your departure with the municipality before you leave.
- 3yearsNon-terminable rental
Your full tax liability generally only ends when the home is sold, given up or rented out for at least three years on a lease you cannot terminate.
- 4yearsAbsence in Copenhagen
The City of Copenhagen can accept an absence from your home of up to four years, for example for a posting abroad or studies.
Do I have to register my move when I leave?
Yes, if you will live abroad for more than six months. You then register your departure with the municipality you live in before you leave. If you are away for a shorter time, you can ask the municipality to keep you registered as resident in Denmark, but that requires full use of the home. It may not be sublet, lent or rented out. If you do not have full use of it, you can ask the municipality to assess your specific case.
Source: borger.dk: Leaving Denmark for more than 6 months (in Danish)
Do I pay tax in Denmark on the rent?
Yes. If you live abroad and rent out your home in Denmark, you are liable to tax here on any profit from the rental. If you rent out an owner-occupied home you do not live in for at least 12 months, it is business rental: the profit is personal income, and you must keep accounts. Renting out a co-op home is normally not business rental.
Whether you also remain fully liable to tax in Denmark depends, among other things, on whether you keep a home here. Your full tax liability generally only ends when you sell the home, give it up or rent it out for at least three years on a lease you cannot terminate. If you have a residence in two countries, you are as a starting point fully liable to tax in both, but you may be able to have the Danish tax reduced under a double taxation agreement.
Source: Danish Tax Agency: Moving away from Denmark (in Danish)
Read about tax deductions when renting outWhat does the residence requirement mean when I move?
In Copenhagen, a home that has been used as a year-round home within the last five years must continue to be used that way. It is, when a tenant lives there. If the home stands empty, it must be reported no later than six weeks after the last occupant moved out. If you will be away without renting out, you can apply to the municipality to accept an absence of up to four years, for example for a posting abroad, illness or studies.
If the home is in Frederiksberg, Frederiksberg Municipality handles it. There you can apply for an exemption from the residence requirement when you move out temporarily, for example because your job posts you abroad.
Source: City of Copenhagen: Rules on the residence requirement (in Danish)
Read the guide to the residence requirementCan I rent out the home on Airbnb while I am away?
Not without the municipality’s consent, if the home is subject to the residence requirement. The rule of 30 days a year, or 70 when a platform reports the rental income, only applies to your own year-round home. Once you have moved out, it does not apply, and a home that has been used as a year-round home within the last five years may not be used for holiday rental without consent.
A home that has been used as a year-round home within the last 5 years may not, without the consent of the municipal council, be used as a summer residence or for similar temporary use that prevents the home from continuing to be used as a year-round home.
Source: Danish Agency for Planning and Rural Affairs: Your own year-round home for holiday guests (in Danish)
When does a fixed-term lease hold?
When the time limit is justified by your circumstances as the landlord, for example a posting abroad that is not certain to be permanent, or that you will live in the home again yourself. The tenancy then ends without notice on the agreed date. Ask the tenant to move out no later than one month after the end date, or the tenancy continues with no time limit.
If you want to terminate the tenancy to move back into your owner-occupied or co-op home, the tenancy must be terminable, you must have owned the home when the lease was signed, and you may not own other rented owner-occupied or co-op homes. The notice is at least one year.
The Housing Court may set aside the time limit if it cannot be considered sufficiently justified by the landlord’s circumstances.
Read more about fixed-term leasesThis page is general information and not legal or tax advice. The rules can change, and your situation may be different, among other things depending on which country you move to. Ask the Danish Tax Agency about your own tax liability.