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Lager or realisation, what you will owe
Compare lager vs realisation and ASK vs normal taxation on your investments. Compare tax on your investment gains across ASK, share income and capital income.
Your details
The amount to be taxed.
Different rules and rates apply.
Doubles the low-rate share-income band.
How this works Danish investment tax depends on the wrapper and asset. The Aktiesparekonto is a flat 17% (annual lager). Share income (aktieindkomst) is 27% up to DKK 79,400 (DKK 158,800 for married couples) in 2026, then 42% above. Some funds are instead taxed as capital income, up to about 42%. Whether a fund counts as share or capital income is set by the Positivlisten, and ETFs/accumulating funds use annual lager taxation. This is a simplified estimate; see our lager-vs-realisation guide.