Denmark
Crypto profits taxed at personal income rates from 37% to 52%. Only 30% of losses can be deducted (asymmetric). One of the harshest crypto tax regimes in Europe alongside Norway.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Activity Taxes
Staking
37-52%
Mining
37-52%
DeFi
37-52%
NFTs
37-52%
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
No holding period benefit
Regulation & Residency
Regulatory Body
Skattestyrelsen (tax authority); Finanstilsynet
Residency Requirement
EU/EEA free movement; various work permits for non-EU
Reporting Requirements
Annual tax return; Skattestyrelsen actively monitoring
Citizenship & Residency Path
Residency via employment/study; citizenship after 9 years
Notable Conditions
- →Asymmetric loss treatment: only 30% of losses deductible vs 100% of gains taxable
- →Progressive personal income tax rates applied to ALL crypto gains
- →No separate capital gains rate for crypto
- →37% for gains under ~DKK 600K; 52% above that threshold
- →One of the highest effective crypto tax rates globally
Living & Lifestyle
Cost of Living
Very High
Banking Access
Excellent
Quality of Life
Very High
Lifestyle Scores