Denmark (DK)
Denmark is a constitutional monarchy and parliamentary democracy in Northern Europe — the southernmost of the Scandinavian nations — celebrated for its pioneering design aesthetic (Royal Copenhagen, Bang & Olufsen, Lego), the concept of hygge (cosiness and togetherness), the world's best work-life balance, free world-class universities, a welfare state that ranks among the globe's most generous, and Copenhagen consistently topping global rankings for sustainability, cycling infrastructure, and quality of life.
Estate & Inheritance in Denmark
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Danish inheritance law is governed by Arveloven (the Inheritance Act) and Dødsboskifteloven (the Probate Act). The inheritance tax system (boafgift / arveafgift) provides significant exemptions for spouses and direct family. Denmark uses the EU Succession Regulation (EU Regulation 650/2012) for cross-border estates. A unique feature is the uskiftet bo — the right of a surviving spouse to keep the estate undivided without distributing it to children. All estates above a minimum value must go through a formal probate process (skifte) administered by the local Skifteret (Probate Court).
Intestacy — What Happens Without a Will
Without a will (testamente), Danish intestate succession rules apply. The order: 1) Spouse/registered partner + children: surviving spouse receives ½ of the estate outright; children receive the other ½. However, the spouse can elect for uskiftet bo (keeping the estate undivided — see below). If there is no spouse: children inherit equally. 2) If no children: parents and siblings of the deceased. 3) More distant relatives. 4) Danish state (if no heirs found). Uskiftet bo: the surviving spouse may request to keep the estate undivided (not distribute to children) during their lifetime. This is a powerful protection for surviving spouses — used very commonly in Denmark. However, acquiring new stepchildren or remarrying terminates the uskiftet bo.
Types of Valid Will
Notarial will
Notarialbekræftet testamenteWill signed before a notary (in Denmark, this function is performed by a court official — a notar at the local byret) in the presence of witnesses. The most legally secure form. Automatically registered in the Central Will Register.
Registered in the Central Will Register (Centralregisteret for Testamenter — tinglysning.dk). Valid indefinitely. Revocable.
Most recommended for expats with cross-border estates. A Danish advokat can advise on using EU Regulation 650/2012 to elect your home country's law.
Holographic will
Egenhændigt testamenteMust be entirely written by hand by the testator (not typed), signed, and dated. No witnesses or notary required. Valid as long as it is entirely in the testator's own handwriting.
Legally valid if properly handwritten, signed, and dated. Strongly recommended to register it in the Central Will Register.
Risk of forgery claims or disputes over authenticity. Typed wills are invalid. Keep the original in a safe place and inform a trusted person of its existence.
Witnessed will
VidnetestamenteSigned by the testator in the presence of two independent witnesses, who also sign. Witnesses must not be beneficiaries or related to beneficiaries.
Valid if properly witnessed. Register in Central Will Register recommended.
Less common than the notarial will but valid. Witnesses may be called to testify if the will is challenged.
Forced Heirship
Tvangsarv (forced share) in Denmark: surviving spouse is entitled to at least ½ of the estate (cannot be reduced below this). Children (legal heirs) are entitled to ¼ of their intestate share as tvangsarv — meaning they cannot be completely disinherited. Example: if a child would receive DKK 400,000 by intestate succession, the testator can reduce this to DKK 100,000 (¼) in a will, but cannot reduce it further. Grandchildren: represent their parent in inheritance (representation principle).
EU Succession Regulation (Brussels IV)
EU Regulation 650/2012 applies to estates of Danish residents. By default, Danish law governs the succession of Danish residents. However, an EU resident may explicitly elect in their will that the law of their nationality should govern their succession instead of Danish law. This is particularly important for: expats from countries with different succession traditions (e.g., French community property, UK trust structures, US states with different rules). The election must be made in writing — ideally in a properly executed will. A European Certificate of Succession (europæisk arvebevis) can be issued by a Danish notary (byret) and is recognised across all EU member states.
Inheritance Tax
Danish inheritance tax (boafgift / arveafgift) is paid by the estate on behalf of heirs before distribution. Spouse and certain beneficiaries are fully exempt. The bundfradrag (tax-free allowance) is DKK 392,300 per heir in 2026. All gifts made within 2 years of death are included in the estate for tax purposes.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse / registered partner | Fully exempt — no inheritance tax | 0% |
| Children, grandchildren, and other direct descendants | DKK 392,300 bundfradrag (2026) per heir — tax-free | 15% on amounts above the bundfradrag |
| Stepchildren (registered) | DKK 321,700 bundfradrag per heir | 15% on amounts above the bundfradrag |
| Parents | DKK 321,700 bundfradrag | 15% on amounts above bundfradrag |
| Other relatives and non-relatives (cohabitants, close partners) | DKK 321,700 bundfradrag for registered cohabitants meeting criteria | 15% base rate + additional tillægsboafgift of 25% on top (i.e., effective 36.25% combined) on amounts above the allowance |
The 25% tillægsboafgift applies to all heirs except spouses and direct descendants. This makes bequests to non-family significant from a tax perspective. Gifts during lifetime are taxed at the same rates but with annual gift exemptions (gaveafgiftsfritagelse). Annual gift exemption: DKK 74,100 per donor per recipient (parent to adult child, 2026 approximate). Gifts above this are subject to gaveboafgift (gift tax) at the same rates as inheritance tax.
Cross-Border & Multi-Country Estates
For expats: if you are a Danish resident at death, Danish succession law applies by default under EU Regulation 650/2012. Your worldwide estate (assets in Denmark and abroad) may be subject to Danish succession rules and Danish inheritance tax if you are Danish-domiciled. Assets in other countries are subject to their local rules — potential double taxation relief via bilateral tax treaties. Denmark has bilateral inheritance tax treaties with some countries. Consult an advokat with international estate experience.
Certificate of Inheritance
Arveattest (certificate of inheritance) or legal declaration from the skifteret is required to: access the deceased's Danish bank accounts, change property ownership at tinglysning.dk, handle pension rights, and manage investments. The Skifteret (Probate Court) in each of Denmark's 24 court districts handles probate. Private skifte (private probate) is available where the estate is uncomplicated and heirs agree — less court involvement and lower costs.
Will Registration
The Central Will Register is maintained via tinglysning.dk. Registration of a will at the tinglysning.dk costs approximately DKK 400. Upon death, the Skifteret checks the register for existing wills. Registration does not make the will public — it can only be retrieved by the heirs after death.
Living Will & Healthcare Power of Attorney
Livstestamente (advance directive / living will): legally recognised in Denmark. Must be registered via the Rigspolitiet's register (sundhedsstyrelsen). Covers decisions about life-prolonging treatment, palliative care preferences, and (under strict conditions) euthanasia (aktiv dødshjælp has been legally debated). The Livstestamente must be registered at rigspolitiet.dk and updated periodically.
Useful Links
Estate & Inheritance
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