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Leaving Denmark, the exit-tax question
Check the tax implications of leaving Denmark and moving abroad. Check whether leaving Denmark could trigger exit tax on your investments.
Your details
Exit tax mainly affects these.
Shares, funds and similar.
Affects whether exit tax applies to shares.
How this works When you stop being tax-resident in Denmark, unrealised gains on shares and funds can trigger a departure tax (fraflytterskat) - generally if you have been fully tax-resident for at least 7 of the last 10 years. It is charged on the gain (not the whole value) at share-income rates (27%/42%), and deferral (henstand) is often available if you file correctly. You must also deregister and settle your final aarsopgoerelse. This is a simplified checker for a genuinely complex area - get advice from SKAT or a tax adviser before leaving.