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Inheritance Tax Calculator

Calculate Danish inheritance tax (boafgift) based on the value of an estate and the relationship to the deceased.

๐Ÿ‡ฉ๐Ÿ‡ฐ All calculations are based on Danish rules, rates, and currency (DKK). This calculator is translated for convenience but applies exclusively to Denmark.

Danish Inheritance Tax (Boafgift) 2025

In Denmark, inheritance tax โ€” known as boafgift โ€” is levied on the value of an estate that exceeds a tax-free allowance (bundfradrag). Under current rules, the bundfradrag is DKK 321,700. Any amount above this threshold is subject to taxation, with the rate depending on the relationship between the heir and the deceased. Use our calculator to compute inheritance tax for children, spouses, partners, and grandchildren.

How is inheritance tax calculated?

For close family members โ€” including spouses, children, grandchildren, and parents โ€” the tax rate is 15%. Spouses are fully exempt from inheritance tax. For more distant relatives or non-family beneficiaries, an additional surcharge (tillรฆgsboafgift) of 25% is applied on top of the standard 15%, resulting in a combined effective rate of approximately 36.25%.

Can you reduce inheritance tax?

It is generally not possible to avoid inheritance tax unless you are a spouse. However, methods such as the 30% rule exist, where charitable organizations inherit 30% of the estate in exchange for paying the estate and supplementary taxes for the other heirs. Proper planning can help families minimize the tax within the legal framework.

Frequently Asked Questions

How do you calculate inheritance tax?

The estate pays 15 percent inheritance tax on the portion exceeding the tax-free allowance of DKK 392,300 (2026). Spouses pay 0%. For more distant relatives, an additional 25% surcharge applies.

How much inheritance tax do you pay on 1 million?

If the deceased leaves DKK 1,000,000, you only pay inheritance tax on DKK 607,700 (1,000,000 - 392,300). This gives a boafgift of approximately DKK 91,155 for closest family.

Can you inherit a house without paying inheritance tax?

It is generally not possible to avoid inheritance tax unless you are the spouse. However, methods exist to significantly reduce the tax, such as through regular gift-giving.

How much of the inheritance is forced heirship?

Forced heirship amounts to 25% of your estate. If married or with children, you can freely dispose of 75% in a will.

What is the 30% rule for inheritance?

The 30% solution is an arrangement where charitable organizations inherit 30% of the estate in exchange for paying estate and supplementary taxes for the other heirs, who then receive 70%.

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