Europe
Currency
DKK
Corporate Tax
22%
Personal Income Tax
52.06%
VAT / GST
25%
Flat 22%.
Top rate ~52.06% (incl. AMB 15% + municipal ~37%) above DKK 588,900.
Standard (no reduced rate).
Dividends
27%
Interest
22%
Royalties
22%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Labour market contributions (AMB) 8% employee; employer minimal; ATP fixed.
Capital Gains Tax
Up to 42% (shares); 25% real estate
Inheritance / Estate Tax
Progressive 15–36.25%
Capital (Net Worth) Tax
0%
Property Tax
Grundskyld ~1.6–3.4% of land value
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~80
Key partners: USA, UK, Germany, Sweden, Norway, Netherlands
Nordic treaty applies; EU directives apply.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Holding company regime exempts dividends and capital gains on shares (subject to conditions).
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