Greenland (GL)
Greenland is the world's largest island and an autonomous territory within the Kingdom of Denmark, known for its vast ice sheet, dramatic fjords, and indigenous Greenlandic (Kalaallit) culture.
Estate & Inheritance in Greenland
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Greenland is part of the Kingdom of Denmark but has its own distinct legal and tax system. Inheritance of Greenland-situated assets is governed by Greenlandic/Danish succession law (the Danish Inheritance Act — Arveloven — applies in Greenland with adaptations). Greenland is outside the EU, so the EU Succession Regulation does not apply. Expats with Greenland assets (real estate, employer pension, bank accounts, building rights) should prepare a coordinated will covering both Greenland assets and home-country assets. Three expat-specific risk areas: (1) Greenland property often takes the form of building rights (brugsret) on publicly owned land — succession of these rights has specific procedural requirements. (2) Employer pension beneficiary designations operate independently of wills and must be updated directly with the pension provider. (3) A foreign probate grant will not automatically be recognised for Greenland-situated assets; re-sealing or a fresh Greenland/Danish court process may be required.
Intestacy — What Happens Without a Will
If a person dies without a valid will, succession to Greenland-situated assets follows the Danish Inheritance Act (Arveloven), which is applied in Greenland. The order is: (1) First tier: surviving spouse and children (biological and legally adopted, equal shares between children, with the spouse taking a defined share). (2) Second tier: parents and their descendants (siblings of the deceased) if no spouse or children survive. (3) Third tier: grandparents and their descendants (aunts/uncles) if the second tier is empty. (4) The state (Naalakkersuisut) inherits if no legal heirs survive. A surviving spouse is entitled to retain the marital home and ordinary household effects for continued use under Danish/Greenland rules (uskiftet bo/hensidden i uskiftet bo — deferring the estate division), subject to certain conditions. Unmarried registered partners in a formal registered partnership have rights similar to spouses. Cohabiting couples without registration have no automatic intestate rights — a will is essential.
Types of Valid Will
Greenlandic/Danish Will
TestamenteA will governed by Danish succession law as applied in Greenland. Must be in writing and signed by the testator in the presence of two witnesses who are simultaneously present and are not beneficiaries under the will. The testator must have legal capacity (be an adult and not be subject to guardianship that excludes this act).
Valid until revoked by a new will, by destruction, or by the testator's marriage (which automatically revokes a pre-marriage will in Denmark/Greenland unless the will states otherwise). Review after any major life change.
Coordinate with a home-country will. Clearly identify each jurisdiction's assets. Avoid language that could accidentally revoke the other country's will.
Holographic (Handwritten) Will
Egenhændigt testamenteEntirely handwritten and signed by the testator, without witnesses. Valid under Danish succession law for certain circumstances, but less reliable than a witnessed will and more susceptible to challenge.
Valid under Danish law if entirely handwritten, dated and signed. May be challenged on capacity or authenticity grounds more easily than a witnessed will.
Not recommended for expats with cross-border estates or significant Greenland assets. A witnessed will provides stronger evidential footing.
International/Coordinated Will Package
Koordineret testamentepakkeCoordinated wills for Greenland assets and assets in the home country (or other jurisdictions), drafted to avoid one will accidentally revoking another. Strongly recommended for expats with property or pension entitlements in multiple countries.
Each will is governed by its own jurisdiction's law; validity must be confirmed in each country concerned.
Essential for expats with significant building rights, employer pension entitlements or bank accounts in Greenland and assets elsewhere. Use lawyers in each relevant jurisdiction.
Forced Heirship
Danish succession law (applied in Greenland) includes a forced share (tvangsarv) for certain close heirs. Children of the deceased are entitled to a forced share of 25% of their legal intestate share — so if a child would receive DKK 1,000,000 under intestacy, the testator cannot reduce this to less than DKK 250,000 by will. The surviving spouse also has protected rights to remain in the shared home (hensidden i uskiftet bo) subject to conditions. There is no forced share for parents or siblings. Grandchildren are entitled to forced shares if their parent (the testator's child) has pre-deceased. Foreign forced-heirship rules from the home country may apply to home-country assets simultaneously — cross-border advice is essential for expats with children in different countries.
EU Succession Regulation (Brussels IV)
Greenland is outside the European Union and the EU Succession Regulation (EU 650/2012) does not apply to Greenland assets. Expats who are EU nationals holding assets in both Greenland and an EU member state will need to manage each jurisdiction separately: EU-country assets will be subject to EU Regulation rules, while Greenland assets are governed by Greenlandic/Danish succession law. There is no automatic cross-recognition of probate grants. Obtain separate legal advice for each jurisdiction.
Inheritance Tax
Greenland does not have a formal inheritance tax comparable to those in many European countries. Estate and gift tax treatment in Greenland is specialist and fact-dependent, administered through the Greenland Tax Agency (AKA — Skattestyrelsen i Grønland). The municipality-level tax system means that the treatment of inherited assets, particularly income generated from them, should be confirmed with AKA for the specific municipality.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse / registered partner | No formal Greenland inheritance tax regime — confirm with AKA | No dedicated IHT rate; income from inherited assets subject to normal municipal income tax |
| Children / other heirs | No formal Greenland inheritance tax regime — confirm with AKA | No dedicated IHT rate; consult AKA for specific asset types (pensions, building rights) |
Employer pension entitlements and insurance payouts may have specific tax treatments on receipt by beneficiaries. Building rights (brugsret) transferred by inheritance require registration with the local municipality (Sullissivik). Income generated by inherited property (e.g. rental income) is taxed as ordinary income at the applicable municipal rate (approximately 42–44% combined in 2026). Seek specialist advice from AKA or a Greenland-qualified accountant.
Cross-Border & Multi-Country Estates
Four practical issues for cross-border Greenland estates: (1) Greenland building rights (brugsret): these must be registered with the municipality after transfer by inheritance; they are not simple private land ownership and cannot be dealt with by a foreign probate grant alone. (2) Foreign probate recognition: a probate order from a home country will generally not be automatically recognised for Greenland-situated assets — a Greenland/Danish court process or re-sealing may be required. (3) Pension entitlements: employer pensions should have beneficiary designations on file with the pension provider; without a designation the pension will typically form part of the estate. (4) No bilateral inheritance tax treaties affect Greenland specifically (no IHT to treaty over). Engage a Greenland-qualified lawyer (advokat) and coordinate with home-country counsel.
Certificate of Inheritance
For Greenland assets, the probate process (skifteret / bobehandling) is conducted through the Danish court system. For assets in Greenland, contact the relevant court (retten) in the district where the deceased was registered. Required documents typically include the death certificate, the will (if any), identity documents of the heirs, and proof of kinship. Processing times vary. A boopgørelse (estate inventory) must be completed. For building rights, the court's documentation of inheritance must be presented to the municipality for registration. Smaller estates may qualify for private administration without court involvement.
Will Registration
Denmark does not operate a publicly accessible central will registry for wills registered in Greenland. Wills are typically stored with the drafting lawyer (advokat). Inform your executor and key family members where the original will is held. The Danish notarial system is less centralised than in continental Europe. Consider also registering the will with Tinglysningsretten (the Danish Land Registration Court) if it contains property-specific provisions — ask your advokat.
Living Will & Healthcare Power of Attorney
Denmark has a formal advance healthcare directive (livstestamente) system, which applies in Greenland. A livstestamente allows you to state your preferences regarding life-prolonging treatment if you are terminally ill and unable to communicate. It is registered with the Danish Patient Safety Authority (Styrelsen for Patientsikkerhed) via the online system (now integrated into mitID processes). A healthcare power of attorney (fremtidsfuldmagt) enables a trusted person to make health and personal decisions on your behalf if you lose capacity — register this with Familieretshuset. Both documents are strongly recommended for expats in Greenland given the remote setting and limited family proximity.
Useful Links
Estate & Inheritance
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