Leaving Denmark, and your shares
Check whether moving abroad triggers Danish exit tax on your shares, and what the tax would be.
- 2026 rules
- Checked against Skattestyrelsen
- Free, nothing stored
Estimated exit tax
51,090 DKK
| Amount | |
|---|---|
| Share value at departure | 400,000 |
| Purchase price | -250,000 |
| Gain treated as sold | 150,000 |
| Exit tax | 51,090 |
Exit tax applies. You can usually get an interest-free deferral and pay only when you sell, depending on where you move.
How it's calculated
- Two conditions. Exit tax only applies if you have been tax liable in Denmark for at least 7 of the last 10 years, and your shares are worth at least DKK 100,000 when you leave.
- Treated as sold. If both apply, your shares are taxed as if you sold them on the day you leave.
- Share income rates. The gain is taxed at 27% up to DKK 79,400 (DKK 158,800 for couples) and 42% above.
- Deferral. You can usually defer payment interest-free until you actually sell, by filing the yearly form with Skattestyrelsen. Conditions depend on where you move.
Figures used
| Figure | Value | Source |
|---|---|---|
| Tax liability condition | 7 of the last 10 years | Skattestyrelsen (form 04.065) |
| Value threshold | DKK 100,000 | Skattestyrelsen (form 04.065) |
| Tax rate on the gain | 27% to DKK 79,400, 42% above | BankInvest tax guide 2026 |
| Deferral | Interest-free, with conditions | Skattestyrelsen (form 04.065) |
Questions
Do I have to pay exit tax straight away?
Usually not. You can get an interest-free deferral, so the tax is only paid when you sell the shares, as long as you file the yearly statement on time.
Are pensions affected?
No. Exit tax covers shares and funds you hold directly, not your pension savings.
What if my shares have fallen in value?
Then there is no gain and no exit tax on them.
Does this include bonds and loans?
Similar exit rules apply to receivables such as bonds, but this calculator covers shares only.
Related
Last checked October 2026. An estimate, not tax advice. Exit tax has detailed rules, so ask Skattestyrelsen or an adviser before you move.