Danish Gift Tax 2025
In Denmark, gifts above a certain annual tax-free threshold are subject to gift tax (gaveafgift). The tax-free allowance depends on the relationship between giver and recipient. For gifts to children and grandchildren, the annual tax-free amount is DKK 74,100, while for other recipients it is typically DKK 25,000. The gift tax is generally 15% of the amount exceeding the tax-free allowance.
How is gift tax calculated?
Amounts exceeding the tax-free threshold are taxed at a flat rate of 15%. The tax-free limits apply per giver per year, meaning both parents can each give the full allowance to the same child. Gifts between spouses are entirely tax-free with no upper limit.
How to avoid gift tax
To avoid gift tax, stay within the annual allowance limits. In 2026, you may give up to DKK 80,600 tax-free within the closest family. This calculator helps families plan gift-giving efficiently within the Danish tax framework.