Denmark Tax Agency Clarifies Exit Taxation Rules Under Danish Capital Gains Taxation Act

The Danish Customs and Tax Administration Sept. 3 posted online Tax Council Binding Answer No. SKM2025.482.SR, clarifying exit taxation rules under the Danish Capital Gains Taxation Act. The taxpayer, an individual who previously left Denmark, paid the full amount owed on his deferred balance regarding realized shares in a company and returned to Denmark, planning to move again. The taxpayer sought clarification on whether he would be covered by the specified exemption rule if his tax liability to Denmark ceased before July 2028, and whether the shares in the company weren’t covered under the Danish Capital Gains Taxation Act. Upon ...