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Generic Tax Name Capital tax - State income tax on estates of deceased persons
Tax name in the national language Dødsboskat
Tax name in English State income tax on estates of deceased persons
Member State DK-Denmark
Tax in force since 1996/12/27
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Statutory Notice 333 of 2th April 2012 (Dødsboskatteloven).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



2/3 of the revenue accrues to the central authority and 1/3 to local authorities.

Geographical Scope


Tax object and basis of assessment

Estates that are fully or partly subject to administration in Denmark.

Deductions, Allowances, Credits, Exemptions


Allowance with regard to income tax.

In 2015: DKK 2,000 per month, from the start of the year to the time of the death, and DKK 5,400 per month from the time of the death until the accounting is finished.


Estates with assets of not more than DKK 2,680,800 in 2015 are tax-free. Estates with assets with a net value at the time the accounting of the estates is finished of less than DKK 2,680,800 for estates concerning persons deceased after the 1st of july 2009, are tax-free (DKK 1,946,400 for estates concerning persons deceased before the 1st of july 2009).


All the thresholds are adjusted in line with a factor laid down annually by law (PSL § 20).

Rate(s) Structure

The taxable income of the deceased is taxed at a 50% in the period from the time of the death until the accounting is finished. In this period share income is taxed according to normal capital income taxation rules.

Tax due date

Tax collector

As arranged by the tax commissions.

Special features


The law covers estates that are subject to administration in Denmark and estates that have income from Denmark, subject to administration in foreign countries.



If the estate has a loss, an amount up to 30 % of the loss may be paid from public funds, under certain conditions.

Economic function

Environmental taxes

Tax revenue
ESA95 code d59ac

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,588.06 DKK 0.08
2011 1,576.36 DKK 0.09
2010 1,706.06 DKK 0.10
2009 1,617.50 DKK 0.09
2008 1,683.21 DKK 0.09
2007 2,675.48 DKK 0.15
2006 2,610.81 DKK 0.15
2005 2,144.48 DKK 0.14
2004 1,886.16 DKK 0.12
2003 1,699.08 DKK 0.12
2002 1,797.83 DKK 0.13
2001 1,546.97 DKK 0.11
2000 1,571.73 DKK 0.12


Revenue is included in personal income tax.