In connection with purchase of real property in Denmark, you must complete and submit the special form 04.063_AP_EN (Foreign labour force – application for tax card and Danish personal tax number (CPR number) for employees). You will need this to obtain a personal tax number and for advance registration in connection with purchase of real property.
When you own real property in Denmark, you must pay both property tax to the municipality (tax on the land value of the property) as well as property value tax (tax on the full property value, both land value and building value, based on the public property assessment) via your tax assessment notice.
In some municipalities, there may be a residence obligation for the purchase of a home for year-round residence. This means that you are not allowed to use it as a second home. You should therefore check whether there is a residence obligation in the municipality in which you wish to purchase a home for year-round residence.
You can read more about residence obligation at www.borger.dk – ‘Bolig og flytning’ – ‘Ejerbolig’ – 'Sommerhus’ (Residence and change of address – Owner-occupied home – Holiday home). Scroll down to the item on residence obligation ’Bopælspligt’ (please note that the page is available in Danish only).
As a general rule, you have limited tax liability if you buy a home that you live in while you are in Denmark on holiday or the like. You may stay in Denmark for a maximum of three months at a time and for no more than 180 days within one year. If you are here for longer periods than that, you will have full tax liability in Denmark.