Inheritance Guide
Inheritance Planning in Denmark: Moderate Tax With Real Planning Opportunities
Denmark stands out among the Nordic countries by keeping its inheritance tax — though at a moderate 15% for close family, it is much lower than many people expect. What makes Denmark interesting is its combination of forced heirship rules with some of the most flexible planning tools in Scandinavia. Children are guaranteed 25% of the estate (reduced from the traditional one-third in a reform), and spouses can continue managing the undivided estate. Denmark also opted out of the EU Succession Regulation, meaning Danish rules apply to Danish residents regardless of nationality.
Inheritance Tax
Spouses are fully exempt from inheritance tax. Close family (children, grandchildren, parents) pay 15% after a tax-free allowance of approximately DKK 321,700 per estate. Other beneficiaries pay an additional 25% surcharge on top of the 15%, resulting in an effective rate of approximately 36.25%. Charities recognized by the tax authorities are exempt.
Forced Heirship
Denmark reduced forced heirship in 2008. Children (livsarvinger) are now entitled to a minimum of 25% of the estate (tvangsarv), down from the previous one-third. The testator can freely dispose of the remaining 75%. A surviving spouse is not subject to forced heirship but has the right to choose an undivided estate (uskiftet bo).
Key facts about inheritance in Denmark
The details that matter most when planning for your family's future in Denmark.
- 1
Inheritance tax is 15% for close family (spouse exempt) and an additional 25% surcharge for distant relatives and non-family
- 2
Forced heirship (tvangsarv) reserves 25% of the estate for children (reduced from one-third in 2008)
- 3
Denmark opted out of EU Succession Regulation 650/2012
- 4
Surviving spouses can choose uskiftet bo (undivided estate) to defer distribution to children
- 5
Tax-free allowance of DKK 321,700 (2024) per estate before the 15% tax applies
What makes Denmark different
These are the considerations unique to Denmark that most families don't discover until they need to.
The 2008 reduction of forced heirship from one-third to one-quarter gave Danish testators significantly more freedom
Uskiftet bo allows the surviving spouse to keep the entire estate undivided, but this restricts their ability to make large gifts or remarry without settling with children
Denmark's opt-out from the EU Succession Regulation means expats living in Denmark cannot choose their home country's law for their Danish estate
Pension schemes and life insurance policies follow separate rules and are generally not included in the taxable estate
Documents commonly needed in Denmark
The documents families typically need when dealing with inheritance matters in Denmark.
Testamente (will, must be signed before a notary or two witnesses)
Fremtidsfuldmagt (future power of attorney)
Livstestamente (living will for medical decisions)
Boopgorelse (estate account for tax purposes)
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Important disclaimer
This content is for general informational purposes only and does not constitute legal, tax, or financial advice. It was created with the assistance of AI and may contain inaccuracies. Inheritance laws change frequently — always consult a qualified attorney or tax advisor in Denmark before making decisions about inheritance or estate planning.