Inheritance and wills, what happens to your estate

Who inherits without a will

Danish intestate succession under the Arveloven is fixed: if you die without a will, your estate is split between your spouse and children by set proportions. Unmarried partners inherit nothing automatically, no matter how long you have been together, which is the single biggest trap for internationals. Cohabiting partners only inherit if you make a will (and even then, full spouse-equivalent terms need 2+ years together, a shared child, or a child on the way).

The reserved share (tvangsarv)

You cannot freely give away your whole estate. A portion is indefeasible, reserved by law for your spouse and children (the tvangsarv, currently a quarter of what they would otherwise get). The remaining three quarters you can direct however you like through a will. This matters if you want to provide for a partner, stepchildren or anyone outside the default heirs.

Inheritance tax (boafgift)

Beneficiaries pay Danish inheritance tax. Spouses are exempt; close family (children, grandchildren, parents) pay a lower rate above a tax-free threshold; more distant heirs and non-relatives pay a higher combined rate. Rates and thresholds change, so check current figures with SKAT before planning. A will can reduce surprises but not the tax itself.

Making a will as an international

A Danish will is usually made before a notary (notartestamente) so it is hard to challenge. If you are an EU citizen, the EU Succession Regulation may let you choose your home country's law to govern your estate, an important option, so get advice. Note that divorce automatically revokes a will made in favour of your ex-spouse. Given cross-border estates get complex fast, a lawyer is money well spent.

Common questions