Tax situation for inheritance from family member residing abroad

Tax situation for persons who receive inheritance from family residing abroad

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A person residing in Denmark who receives inheritance from a family member residing abroad is not liable to pay either tax or duty on the value of the person’s inheritance from the family member residing abroad, unless the inheritance includes assets in the form of real property and fixtures and fittings located in Denmark or assets with a permanent establishment located in Denmark.  

If the inheritance includes assets in the form of real property and fixtures and fittings located in Denmark and/or assets with a permanent establishment located in Denmark, tax is payable on the value in Denmark.  

In Denmark, the value of the inheritance will be included in the person’s (the beneficiary’s) assets.  

As a general rule, returns on the inheritance (the value), for example income, interest or dividends, must be included in the calculation of the person’s (the beneficiary’s) taxable income in Denmark, regardless of whether the inheritance is located in Denmark or in another country.   

If you have any questions about the tax rules, please contact the Danish Tax Agency (Skattestyrelsen) on telephone number (+45) 72 18 18 18.  

If you have any questions regarding the estate duty and inheritance tax rules, you can contact the Danish Probate Court (Skifteretten) in Copenhagen on telephone number +45 99 68 70 00. 

Last updated: 12 December 2020