In Denmark, leaving is not a matter of counting days. What decides whether your full tax liability ends is whether you still have a residence, a bopæl, in Denmark. Get that wrong and everything else stays Danish too, including the CFC rules that can reach your LLC. Get it right and the next question is the exit tax on your shares, with its own filings every year.
Who is fully liable in Denmark
Under section 1(1) of the Withholding Tax Act (kildeskatteloven, KSL) full liability applies to
- anyone with a residence (bopæl) in Denmark, and
- anyone without one who stays in Denmark for at least 6 months, counting short trips abroad for holidays and the like.
When liability ends: giving up the bopæl
Skattestyrelsen's legal guidance (Den juridiske vejledning 2026-2, section C.F.1.2.3) puts it plainly: whether liability ends when you move away depends on whether you have kept a residence in Denmark. No day count and no minimum number of years ends liability by itself.
In practice the most weight goes to whether you still have a year-round dwelling at your disposal. Keeping one is normally enough to keep your residence, unless you intended to settle permanently abroad. The guidance then sets out how a dwelling is given up:
- Sell it, or let it for at least 3 years. Instead of selling, you can let or sublet the dwelling on a lease that you, as landlord, cannot terminate for at least 3 years.
- All of them. If you have several year-round dwellings, every one must be sold or let on such a lease. Otherwise full liability continues.
- The summer house. Keeping a summer house used only for holidays and the like does not, as a rule, create a residence.
- The spouse. If your spouse stays in Denmark and moves into the summer house, that is as a rule still a residence for you, the spouse who left.
- Rental properties. You do not have to sell rental properties, even if they contain flats, provided you have no private use of a dwelling through them.
Reporting the move
Anyone moving abroad must be registered in the CPR register as emigrated and must report the move to the municipality of residence before departure. A stay abroad of more than 6 months must always be reported as a move abroad.
Then comes the tax step. skat.dk asks you to call Skattestyrelsen on 72 22 28 92 once one week has passed after you were deregistered from the Folkeregister and have physically left Denmark. Only then can it decide on your tax liability.
The exit tax on shares (ABL § 38)
Under section 38 of the Capital Gains on Shares Act (aktieavancebeskatningsloven, ABL), gains and losses on shares subject to Danish taxation are treated as realised when Danish taxing rights end for any reason other than death. Becoming treaty-resident outside Denmark counts as an end of liability. Two conditions must both be met:
- Value: when liability ends, your shares have a total market value of DKK 100,000 or more (special share types count regardless).
- Years: you were taxable in Denmark on share gains under KSL § 1 or § 2 for periods totalling at least 7 years within the last 10 years before liability ended. There are exceptions, for example shares received from a spouse or by succession.
Whether an interest in a US LLC is a share for these rules depends on how Denmark classifies the LLC, which the sources checked for this page do not settle. Settle it before you move.
Two related points from skat.dk: when your full liability ends, a crypto-currency holding is treated as sold at market value on the day you leave. And Danish dividends stay taxable in Denmark after the move, whether or not you have a deferred balance, though treaty rates may reduce the tax.
Deferral (henstand), with security for the US
You can be granted deferral of the computed tax when it arises because your liability under KSL § 1 ends or you become treaty-resident abroad (ABL § 39). The conditions:
- Filings. You file the tax information for the year of departure together with a holdings list (beholdningsoversigt). skat.dk names the form: 04.065 plus the holdings list.
- Security. If you move to a country not covered by the Nordic mutual assistance convention of 7 December 1989 or by EU Directive 2010/24/EU, deferral also requires adequate security. A move to the US is such a case.
- Every year. While a deferred balance exists, information must be filed for each income year by 1 July of the following year. If it is not filed on time, the deferral lapses and the whole balance falls due.
skat.dk states that no interest is charged on the deferred amount.
What makes deferred tax fall due before you sell:
- Dividends on shares on the holdings list: tax is computed under the share-income rules, less Danish and foreign tax paid, and the excess falls due and reduces the deferred balance.
- Loans from a company whose shares are on the holdings list: an amount equal to the loan proceeds falls due.
Once every share on the holdings list has been disposed of, any balance still left on the deferral account lapses, unless unused realised losses remain. How each disposal is treated before that point is set out in detail in § 39 A; have it worked out before you sell.
When the money is due: the statute's dates
ABL § 39 A, stk. 12 (LBK 849/2026) sets the payment date for these amounts: 1 September of the year after the income year, with the 20th of that month as the last day for paying on time. The skat.dk guidance gives 1 October and 20 October instead. The dates above are the ones in the statute; plan your payments around 1 and 20 September.
The CFC rule only binds full taxpayers
The personal CFC rule in section 16 H of the Tax Assessment Act (ligningsloven, LL) applies to a person fully liable under KSL § 1 who controls a foreign company. Such a person must include the company's positive CFC income if, among other conditions:
- control: you own, directly, indirectly or together with close relatives, more than 50 percent of the share capital, or control more than 50 percent of the votes;
- low tax: the company's total foreign income tax is less than 3/4 of the tax at the Danish corporate rate on its taxable income;
- passive income: its CFC income is more than half of its taxable income.
How Denmark classifies a US LLC is not settled in the sources checked for this page. What is clear is the scope: the rule binds full taxpayers under KSL § 1. Keep a bopæl in Denmark and you stay inside it.
The right sequence
What goes wrong if you skip a step
- You keep the flat, let it on a lease you can end within 3 years, or your spouse stays: you remain fully liable.
- You miss one annual 1 July filing: the deferral lapses and the whole balance falls due.
- You borrow from a company on your holdings list: an amount equal to the loan falls due.
- You hold crypto: it is treated as sold on the day you leave.
The US side of the LLC is explained in how the LLC is taxed. Neighbouring countries: Norway, Sweden, Finland.
Sources
Checked 26 October 2026.
- Kildeskatteloven, LBK 460/2024, § 1: retsinformation.dk
- Aktieavancebeskatningsloven, LBK 849/2026, §§ 38, 39 and 39 A: retsinformation.dk
- Ligningsloven, LBK 1500/2025, § 16 H: retsinformation.dk
- CPR-loven, LBK 1010/2023, § 24: retsinformation.dk
- Den juridiske vejledning 2026-2, C.F.1.2.3 "Hvornår ophører skattepligten ved fraflytning?": info.skat.dk
- skat.dk, "Hvad skal du være opmærksom på, når du flytter fra Danmark?": skat.dk
- skat.dk, "Skat af aktier, hvis du flytter fra Danmark": skat.dk
Your own case
This page is general information, not advice on your case. Your dwellings, your holdings and your filing calendar are checked in the consultation, held in English.
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